Placentia City Council
June 16, 2026

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2026-27
BEUTZ V. COUNTY OF RIVERSIDE (2010) 184 CAL. APP. 4TH 1516 Steven Beutz v. County of Riverside ("Beutz") the Court overturned an assessment for park maintenance in Wildomar, California, primarily because the general benefits associated with improvements and services were not explicitly calculated, quantified, and separated from the special benefits.

GOLDEN HILL NEIGHBORHOOD ASSOCIATION V. CITY OF SAN DIEGO (201 1) 199 CAL. APP. 4TH 416
On September 22, 2011, the San Diego Court of Appeal issued a decision on the Golden Hill Neighborhood Association v. City of San Diego appeal. This decision overturned an assessment for street and landscaping maintenance in the Greater Golden Hill neighborhood of San Diego, California. The court described two primary reasons for its decision. First, like in Beutz, the court found the general benefits associated with services were not explicitly calculated, quantified and separated from the special benefits. Second, the court found that the City had failed to record the basis for the assessment on its own parcels.

COMPLIANCE WITH CURRENT LAW
This Engineer's Report is consistent with the SVTA decision and with the requirements of Article XIIIC and XIIID of the California Constitution because the Improvements to be funded are clearly defined; the benefiting property in the District enjoys close and unique proximity, access and views to the Improvements; the Improvements serve as an extension of usable land area for benefiting properties in the District and such special benefits provide a direct advantage to property in the District that is not enjoyed by the public at large or other property.

This Engineer's Report is consistent with Beutz, Dahms and Greater Golden Hill because the Improvements will directly benefit property in the District and the general benefits have been explicitly calculated and quantified and excluded from the Assessments. The Engineer's Report is consistent with Bonander because the Assessments have been apportioned based on the overall cost of the Improvements and Services proportional to the special benefit to each property, rather than the proportional cost to the District to provide the Improvements to specific properties.

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2026-27

PLANS & SPECIFICATIONS
The City maintains landscaping and other improvements in locations within the District's boundaries. The work and improvements to be undertaken by the Landscape Maintenance District No. 92-1 and the cost thereof paid from the levy of the annual Assessment provide special benefit to Assessor Parcels within the District as defined in the Method of Assessment herein. In addition to the definitions provided by the Landscaping and Lighting Act of 1972, (the "Act") the work and improvements are generally described as follows:

ENTRANCE SIGNS
The entrance signs with landscape improvements to be maintained are to be located at the following locations within the District:
• Central Avenue at Chapman Avenue (n/e corner)
• Central Avenue at Gordon Drive
• Central Avenue at Buck Place
• Buena Vista Street at Dressel Drive
• Buena Vista Street at Petry Drive
• Alta Vista Street at Chang Drive
• Alta Vista Street at Swail Drive
• Alta Vista Street at Tebay Drive

ISLANDS
The landscaped islands to be maintained by the District are located as follows:
• Kraemer Blvd. from Alta Vista Street to n/o City Hall • Connecticut Way e/o Kraemer Blvd
• Rose Drive from Alta Vista Street to Buena Vista Street

PARKWAY VISTAS
The landscaped parkway vistas to be maintained by the District are located as follows:
• Kraemer Blvd. e/s (n/o City Hall to Connecticut Way)
• Kraemer Blvd. e/s (Connecticut Way to Alta Vista St.) • Alta Vista Street n/s (from 900' w/o to 800' e/o Dunnavant Dr.) • Alta Vista Street n/s (Rose Dr. to Jefferson St.)
• Alta Vista Street n/s (Jefferson St. to Van Buren St.) • Alta Vista Street s/s (Kraemer Blvd. to All America Way) • Alta Vista Street s/s (Central Ave. to Dunnavant Dr.)

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2026-27
• Alta Vista Street s/s (Dunnavant Dr. to Rose Dr.)
• Alta Vista Street s/s (Rose Dr. to Jefferson St.)
• Alta Vista Street s/s (Jefferson St. to Van Buren St.) • Rose Drive w/s (Alta Vista St. to 500'+ n/o Orangethorpe Ave.) • Rose Drive e/s (Alta Vista St. to north boundary of Shopping Center) • Rose Drive e/s (Alta Vista St. to 200' s/o Castner Dr.) UNOCAL/FIELDSTONE OIL WELL LOTS — RIGHT-OF-WAY SCREEN

PLANTING
The landscaped screen planting areas to be maintained by the District are located as follows:
• Dressel Drive / Howard Place
• Mykannen Circle / Cisneros Lane
• Tidland Circle
• Nevin Lane / Tucker Place
• Nevin Lane / Evans Lane
• Gerhold Lane
• Hill Street / Granger Drive
• Larson Lane / Evans Lane

STREET RIGHT-OF-WAY LANDSCAPING
The street landscaping to be maintained by the District is located as follows:
• Jefferson Street e/s (Alta Vista St. to Garten Dr.)
• Buena Vista s/s (320'± w/o Petry Dr. to 500'± e/o Dressel Dr.) • Van Buren Street w/s (750' n/o Alta Vista St. to Orchard Dr.) • Chang Drive (Alta Vista St. to Evans Ln.)
• Dressel Drive (Buena Vista St. to Munoz PI.)
• Central Avenue (Alta Vista St. to Chapman Ave.)
• Chapman Avenue (Central Ave. to 1130'± east)
• Chapman Avenue (Mission Way to All America Way)
• All America Way w/s (City Hall to Alta Vista St.)
• All America Way e/s (Chapman Ave. 100'± s/o Dartmouth Dr.) • Van Buren Street e/s (Richfield Channel to 200' s/o Alta Vista St.) • Dunnavant Drive (Alta Vista to 1300'± south) (does not include Lot "F", Tract 15139)
• Other minor areas that front non-contiguous assessed parcels EASEMENTS — PUBLIC STORM DRAIN AND SEWER
Landscaped easements to be maintained by the District are located as follows:

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2026-27
• At various locations within TM 14161 (Fieldstone and Van Daele Tracts and TM 15699 Placentia Development Company)
• Does not include Lot "F," Tract 15139

PLACENTIA CHAMPIONS SPORTS COMPLEX
Maintenance and service may include (but is not limited to) the following':
• Payments for electrical energy and water usage
• Repair, replacement or enhancement of community building, parking lots, fencing, signage, lighting and fixed recreational structures such as playgrounds, play fields, courts, walkways, dugouts, bleachers, scoreboards, restrooms, drinking fountains, picnic tables and shelters, and ancillary items such as storage and utility structures • Irrigation, cultivation, pest control and replacement of plant material, trees, shrubs, ground cover, turf, supplies
• Personnel, utility, and equipment costs
• Contract services where applicable.

Installation, maintenance and servicing of Improvements, may include, but are not limited to, turf and play areas, landscaping, ground cover, shrubs and trees, irrigation systems, sidewalks, parking lots, drainage systems, lighting, fencing, entry monuments, basketball courts, tennis courts, other recreational facilities, graffiti removal and repainting, and labor, materials, supplies, utilities and equipment, as applicable, at each of the locations owned, operated or maintained by the District.

As applied herein, "Installation" means the construction of Improvements, including, but not limited to, land preparation (such as grading, leveling, cutting and filling), sod, landscaping, irrigation systems, walkways and drainage, lights, playground equipment, play courts, playing fields, recreational facilities and public restrooms. "Maintenance" means the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of any improvement, including repair, removal or replacement of all or any part of any improvement; providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury; the removal of trimmings, rubbish, debris, and other solid waste, and the cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
1 For Fiscal Year 2026-27, none of the expenditures shown in Table 1 are for the Placentia Champions Sports Complex. See Note "A" under Table 1 for more details.

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2026-27
"Servicing" means the furnishing of electric current, or energy, gas or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements; or water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements.

Incidental expenses include all of the following: (a) The costs of preparation of the report, including plans, specifications, estimates, diagram, and assessment; (b) the costs of printing, advertising, and the giving of published, posted, and mailed notices; (c) compensation payable to the County for collection of assessments; (d) compensation of any engineer or attorney employed to render services in proceedings pursuant to this part; (e) any other expenses incidental to the construction, installation, or maintenance and servicing of the Improvements; (f) any expenses incidental to the issuance of bonds or notes pursuant to Streets & Highways Code Section 22662.5; and (g) costs associated with any elections held for the approval of a new or increased assessment (Streets & Highways Code §22526).

Modifications to the District structure could include, but are not limited to, substantial changes or expansion of the Improvements provided, substantial changes in the service provided, modifications or restructuring of the District including annexation or detachment of specific parcels, revisions in the method of apportionment, or proposed new or increased assessments.

The assessment proceeds will be exclusively used for Improvements within the District plus incidental expenses.

FISCAL YEAR 2026-27 ESTIMATE OF COST AND BUDGET
BUDGET FOR FISCAL YEAR 2026-27
The 1972 Act provides that the total costs for providing the maintenance and servicing of the District Improvements and facilities can be recovered in the assessment spread including incidental expenses. The latter can include engineering fees, legal fees, printing, mailing, postage, publishing, and all other costs identified with the District proceedings.

An estimate of District costs for fiscal year 2026-27 for the maintenance and servicing of the Improvements is provided below.

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2026-27
Table 1 — FY 2026-27 Estimate of Costs
Expenditure Item
Salaries & Benefits
Landscaping
Telephone/Internet
Electricity
Water
Estimated Expenditures
Revenue Item
Direct Benefit Assessments
General Fund Contribution
Estimated Revenues
Amount
$ 6,438
$ 97,725
$ 12,424
$ 25,000
$ 301,518
$ 443,105
Amount
$ 507,834
$
$ 507,834
Budget Allocation to Parcels
Assessment per Assessment Unit (AU) $ 154.87
Total Assessment Units (AUs) 3,279
Total Assessment Budget $ 507,834
Notes to Estimate of Costs:

A. The Act requires that proceeds from the assessments must be deposited into a special fund that has been set up for the revenues and expenditures of the District. Moreover, funds raised by the assessment shall be used only for the purposes stated within this Report. Any balance remaining at the end of the Fiscal Year, June 30, must be carried over to the next Fiscal Year.

The District may also establish a reserve fund for contingencies and special projects as well as a capital improvement fund for accumulating funds for larger capital improvement projects or capital renovation needs. Any remaining balance would either be placed in the reserve fund, the capital improvement fund, or would be used to reduce future years' assessments.

B. The rate shown here is for an Assessment Unit (single family home or its equivalent). For the definition of the term AU and rates for other types of property, see the section titled, "Method of Assessment" and the sections following it in this report.

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2026-27

METHOD OF ASSESSMENT APPORTIONMENT
This section of the Engineer's Report explains the benefits to be derived from the Improvements and the methodology used to apportion the total assessment to properties within the District.

The District consists of certain assessor parcels within the boundaries as defined by the Assessment Diagram referenced in this report and the parcels identified by the Assessor Parcel Numbers listed with the levy roll. The parcel list includes all privately and publicly owned parcels as shown. The method used for apportioning the Assessment is based upon the relative special benefits to be derived by the properties in the District over and above general benefits conferred on real property or to the public at large. The Assessment is apportioned to lots and parcels in proportion to the relative special benefit from the Improvements. The apportionment of special benefit is a two-step process: the first step is to identify the types of special benefit arising from the Improvements and the second step is to allocate the Assessments to property based on the estimated relative special benefit for each type of property.

DISCUSSION OF BENEFIT
In summary, the Assessments can only be levied based on the special benefit to property.

This benefit is received by property over and above any general benefits. With reference to the requirements for assessments, Section 22573 of the Landscaping and Lighting Act of 1972 states:
"The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements." Proposition 218, as codified in Article XIIID of the California Constitution, has confirmed that assessments must be based on the special benefit to property and that the value of the special benefits must exceed the cost of the assessment:
"No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel." The following benefit categories summarize the types of special benefit to residential, commercial, industrial and other lots and parcels resulting from the Improvements to be provided with the assessment proceeds. These types of special benefit are summarized as follows:

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2026-27
A. Proximity to Improved Landscaped Areas and Other Public Improvements within the District.

B. Access to Improved landscaped areas and Other Public Improvements within the District.

C. Improved Views within the District.

D. Extension of a property's outdoor areas and green spaces for properties within close proximity to the Improvements.

E. Creation of individual lots for residential and commercial use that, in absence of the Assessments, would not have been created.

In this case, the recent SVTA v. SCCOSA decision provides enhanced clarity to the definitions of special benefits to properties from similar improvements in three distinct areas:
• Proximity
• Expanded or improved access
• Views
The SVTA v. SCCOSA decision also clarifies that a special benefit is a service or improvement that provides a direct advantage to a parcel and that indirect or derivative advantages resulting from the overall public benefits from a service or improvement are general benefits. The SVTA v. SCCOSA decision also provides specific guidance that park improvements are a direct advantage and special benefit to property that is proximate to a park that is improved by an assessment:

The characterization of a benefit may depend on whether the parcel receives a direct advantage from the improvement (e.g. proximity to a park) or receives an indirect, derivative advantage resulting from the overall public benefits of the improvement (e.g. general enhancement of the district's property values).

Proximity, improved access and views, in addition to the other special benefits listed herein further strengthen the basis of these assessments.

Moreover, the Dahms decision further clarified that certain services and improvements funded by assessments, that are over and above what otherwise would be provided and that other property in general and the public do not share or receive are 100% special benefit. The assessment -funded services upheld by Dahms included streetscape maintenance and security services.

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2026-27

SPECIAL BENEFIT
The special benefits from the Improvements are further detailed below:

PROXIMITY TO IMPROVED LANDSCAPED AREAS WITHIN THE DISTRICT Only the specific properties within close proximity to the Improvements are included in the District. The District has been narrowly drawn to include the properties that receive special benefits from the Improvements. Therefore, property in the District enjoys unique and valuable proximity and access to the Improvements that the public at large and property outside the District do not share.

In absence of the Assessments, the Improvements would not be provided and the public improvements funded in the District would be degraded due to insufficient funding for maintenance, upkeep and repair. Therefore, the Assessments provide Improvements that are over and above what otherwise would be provided. Improvements that are over and above what otherwise would be provided do not by themselves translate into special benefits but when combined with the unique proximity and access enjoyed by parcels in the District, they provide a direct advantage and special benefit to property in the District.

ACCESS TO IMPROVED LANDSCAPED AREAS WITHIN THE DISTRICT Since the parcels in the District are nearly the only parcels that enjoy close access to the Improvements, they directly benefit from the unique close access to improved landscaping areas and other public improvements that are provided by the Assessments.

This is a direct advantage and special benefit to property in the District.

IMPROVED VIEWS WITHIN THE ASSESSMENT DISTRICTS
The City, by maintaining permanent public improvements funded by the Assessments in the District, provides improved views to properties in the District. The properties in the District enjoy close and unique proximity, access and views of the specific Improvements funded in the District; therefore, the improved and protected views provided by the Assessments are another direct and tangible advantage that is uniquely conferred upon property in the District.

EXTENSION OF A PROPERTY'S OUTDOOR AREAS AND GREEN SPACES

FOR PROPERTIES WITHIN CLOSE PROXIMITY TO THE IMPROVEMENTS In Targe part because it is cost prohibitive to provide large open land areas on property in the District, the residential, commercial and other benefiting properties in the District do not have large outdoor areas and green spaces. The Improvements within the District provide additional outdoor areas that serve as an effective extension of the land area for proximate properties because the Improvements are uniquely proximate and accessible to property in close proximity to the Improvements. The Improvements, therefore, provide

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2026-27
an important, valuable and desirable extension of usable land area for the direct advantage and special benefit of properties in the District because such properties have uniquely good and close proximity to the Improvements.

CREATION OF INDIVIDUAL LOTS FOR RESIDENTIAL AND COMMERCIAL

USE THAT, IN ABSENCE OF THE ASSESSMENTS, WOULD NOT HAVE

BEEN CREATED
In most of the District, the original owner/developer(s) of the property within the District agreed unanimously to the Assessments. The Assessments provide the necessary funding for public improvements that were required as a condition of development and subdivision approval. Therefore, such Assessments allowed the original property to be subdivided and for development of the parcels to occur. As parcels were sold, new owners were informed of the Assessments through the title reports, and in some cases, through Department of Real Estate "White Paper" reports that the parcels were subject to assessment. Purchase of property was also an "agreement" to pay the Assessment.

Therefore, in absence of the Assessments, the lots within most of the District would not have been created. These parcels, and the improvements that were constructed on the parcels, receive direct advantage and special benefit from the Assessments.

GENERAL VERSUS SPECIAL BENEFIT
Article XIIIC of the California Constitution requires any local agency proposing to increase or impose a benefit assessment to "separate the general benefits from the special benefits conferred on a parcel." The rationale for separating special and general benefits is to ensure that property owners subject to the benefit assessment are not paying for general benefits. An assessment can fund special benefits but cannot fund general benefits. Accordingly, a separate estimate of the special and general benefit is given in this section.

In other words:

Total _ General Special
Benefit — Benefit ♦ Benefit
There is no widely accepted or statutory formula for general benefit. General benefits are benefits from improvements or services that are not special in nature, are not "particular and distinct" and are not "over and above" benefits received by other properties. SVTA vs. SCCOSA provides some clarification by indicating that general benefits provide "an indirect, derivative advantage" and are not necessarily proximate to the improvements.

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2026-27
In this Report, the general benefit is liberally estimated and described, and then budgeted so that it is funded by sources other than the Assessment.

The starting point for evaluating general and special benefits is the current, baseline level of service. The Assessment will fund Improvements "over and above" this general, baseline level and the general benefits estimated in this section are over and above the baseline.

A formula to estimate the general benefit is listed below:

General
Benefit
Benefit to Real
Property Outside
the Assessment
District
Benefit to Real
Property Inside the Benefit to
+ Assessment District + the Puhli c that
is Indirect and at Large
Derivative
Special benefit, on the other hand, is defined in the state constitution as "a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large." The SVTA v. SCCOSA decision indicates that a special benefit is conferred to a property if it "receives a direct advantage from the improvement (e.g., proximity to a park)." In these Assessments, as noted, properties in the District have close and unique proximity, views and access to the Improvements and uniquely improved desirability from the Improvements and other properties and the public at large do not receive significant benefits because they do not have proximity, access or views of the Improvements. Therefore, the overwhelming proportion of the benefits conferred to property is special and is only minimally received by property outside the Districts or the public at large.

BENEFIT FINDING
The District contains the Placentia Champions Sports Complex, which is distinct from other landscape improvements in the District. Due to significantly different characteristics between the two types of improvements, benefits will be discussed and calculated separately under the categories of "Park Improvements" and "Landscaping Improvements."

PARK IMPROVEMENTS - QUANTIFICATION OF GENERAL BENEFIT
In this section, the general benefit from park Improvements is liberally estimated and described, and then budgeted so that it is funded by sources other than the Assessment.

This Park section is focused on the Placentia Champions Sports Complex. Other District Improvements are discussed below in "Landscaping Improvements - Quantification of General Benefit."

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2026-27

BENEFIT TO PROPERTY OUTSIDE THE ASSESSMENT DISTRICTS
For the purposes of calculating benefit to properties outside the District, the Park will be considered as a neighborhood park insomuch as it provides amenities for nearby properties. While it functions as a community (or even regional) facility for organized sports such as baseball and soccer, the general benefit derived from those activities will be discussed under the "Benefit to the General Public" below.

Properties within the District receive much of the special benefits from the park Improvements because properties in the District enjoy unique close proximity and access to the park Improvements that is not necessarily enjoyed by other properties or the public at large. However, certain properties within the proximity/access radius of the park Improvements, but outside of the boundaries of the District, may receive some benefit from the park Improvements. Since this benefit is conferred to properties outside the District boundaries, it contributes to the overall general benefit calculation and will not be funded by the Assessments.

Since the properties outside the District but within the effective proximity radii are not assessed for their benefits because they are outside of the area that can be assessed by the District, this is a form of general benefit to other property. A 50% reduction factor is applied to these properties because they are all on only one side of the Improvements and properties in the District enjoy the advantage of over twice the average proximity to the park Improvements. The general benefit to property outside of the District is calculated as follows with the parcel and data analysis:

Assumptions:
• 651 parcels outside the District but within 0.5 miles of the Park ■ 2,212 parcels in the District
■ 50% relative benefit compared to property within the District.

Calculation:

General Benefit to property outside the District = 651/(651+2,212)*0.5 = 11.37%

BENEFIT TO PROPERTY INSIDE THE ASSESSMENT DISTRICTS THAT IS

INDIRECT AND DERIVATIVE
The "indirect and derivative" benefit to property within the District is particularly difficult to calculate. A solid argument can be presented that all benefit within the District is special, because the Improvements are clearly "over and above" and "particular and distinct" when compared with the baseline level of service and the unique proximity, access and views of the Improvements enjoyed by benefiting properties in the District.

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2026-27
Nevertheless, the SVTA vs. SCCOSA decision indicates there may be general benefit "conferred on real property located in the district" A measure of the general benefits to property within the Assessment area is the percentage of land area within or directly abutting the District that is publicly owned and used for regional purposes such as major roads, rail lines and other regional facilities because such properties used for regional purposes could provide indirect benefits to the public at large. Approximately 2.91% of the land area in the District is used for such regional purposes, so this is a measure of the general benefits to property within the District.

BENEFIT TO THE PUBLIC AT LARGE
The general benefit to the public at large can be estimated by the proportionate amount of time that the District's parks facilities are used and enjoyed by individuals who are not residents, employees, customers or property owners in the District. In this District, there is only one park facility: Placentia Champions Sports Complex ("Complex"). The Complex serves the needs of many people in two primary ways: as a neighborhood park serving nearby residents for shorter and more frequent visits; and as a community or regional park serving people from all over Placentia and the surrounding areas as a destination for organized sports such as soccer and baseball league play. The general benefit of the former was discussed above; the general benefit of the latter is discussed here.

When the Complex functions as a community or regional park, it becomes a destination for longer and less frequent visits (for example, scheduled league play). Of the five ways benefits are conferred (proximity, access, views, extension of a property's green space, and creation of lots), the community or regional function confers benefits only in the "access" and "extension of a property's green space" categories (proximity does not apply as these trips are from outside the District; people do not come for the views; and the facility was not tied to the creation of faraway lots). Therefore, the general benefit is no more than 40%. That figure, however, is reduced by the percentage that the community or regional park benefits property owners within the district (special benefit). The City estimates that approximately 71% of participants in these organized sports are from the City of Placentia. However, only 15.11% of Placentia parcels lie inside the district, so it is estimated that (15% of 71% =) 10.73% of the users are from within the District.

Conversely, 89.27% are from outside the District. Therefore (40% x 89.27% =) 35.71 % of the benefits from the Parks Improvements are general benefits to the public at large.

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2026-27

TOTAL PARK IMPROVEMENTS GENERAL BENEFITS
Using a sum of these three measures of general benefit, we find that approximately

49.98% of the benefits conferred by the Improvements may be general in nature and should be funded by sources other than the assessment.

PARKS GENERAL BENEFIT CALCULATION

11.37% (Outside the District)
+ 2.91% (Property within the District)
+ 35.71% (Public at Large)
= 49.99% (Total General Benefit)

LANDSCAPING AND OTHER IMPROVEMENTS - QUANTIFICATION OF

GENERAL BENEFIT
In this section, the general benefit from landscaping and other types of Improvements (other than park Improvements) is liberally estimated and described, and then budgeted so that it is funded by sources other than the Assessment.

BENEFIT TO PROPERTY OUTSIDE THE ASSESSMENT DISTRICTS
Properties within the District receive almost all of the special benefits from the other Improvements because properties in the District enjoy unique close proximity and access to the Improvements that is not enjoyed by other properties or the public at large.

However, certain properties within the proximity/access radius of the Improvements, but outside of the boundaries of the District, may receive some benefit from the Improvements. Since this benefit is conferred to properties outside the District boundaries, it contributes to the overall general benefit calculation and will not be funded by the Assessments. The general benefit to property outside of the District is calculated with the parcel and data analysis.

Since the properties outside the District but with frontage abutting the Improvements cannot be assessed by the District, this is a form of general benefit to other property. The primary way that parcels outside the district benefit by the Improvements is from views.

Therefore, parcels that abut the landscape areas and are not separated from the Improvements by a privacy fence are counted for this general benefit. The general benefit to property outside of the District is calculated as follows:

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2026-27
Assu M PTIONS:
■ 22 parcels outside the District
■ 2,212 parcels in the District.

CALCU LATION:

General Benefit to property outside the District
22/(22+2,212) =039%

BENEFIT TO PROPERTY INSIDE THE ASSESSMENT DISTRICTS THAT IS

INDIRECT AND DERIVATIVE
The "indirect and derivative" benefit to property within the District is particularly difficult to calculate. A solid argument can be presented that all benefit within the District is special, because the other Improvements are clearly "over and above" and "particular and distinct" when compared with the baseline level of service and the unique proximity, access and views of the other Improvements enjoyed by benefiting properties in the District.

Nevertheless, the SVTA vs. SCCOSA decision indicates there may be general benefit "conferred on real property located in the district" A measure of the general benefits to property within the Assessment area is the percentage of land area within or directly abutting the District that is publicly owned and used for regional purposes such as major roads, rail lines and other regional facilities because such properties used for regional purposes could provide indirect benefits to the public at large. Approximately 2.91% of the land area in the District is used for such regional purposes, so this is a measure of the general benefits to property within the District.

BENEFIT TO THE PUBLIC AT LARGE
The general benefit to the public at large can be estimated by the proportionate amount of time that the District's other Improvements including landscaping are used and enjoyed by individuals who are not residents, employees, customers or property owners in the District. It should be noted that these other Improvements do not attract the public at large in the same way as park improvements — and they confer far less benefit to the public at large than do similar park improvements. In essence, the public does not visit an area to enjoy setback landscaping in the same way as they may visit a park.

One way to measure the special benefit to the general public is by the car trips through an area with Improvements. Of the five ways benefits are conferred (proximity, access, views, extension of a property's green space, and creation of lots), the only benefit that is conferred by way of pass -by car trips is views, which accounts for 10% of the total

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2026-27
benefits, since views are less critically important and are enjoyed much less often to the average non-resident driver than to a resident.

Next, the views factors are weighted by the relevant number of car trips. Using the lane miles as representative of pass -by traffic, an analysis shows that 90% of the lane miles are on arterial or collector streets where the general public has views of the landscaping.

Therefore (90% of 10% =) 9.0% of the benefits from the other Improvements are general benefits to the public at large.

TOTAL OTHER IMPROVEMENTS GENERAL BENEFITS
Using a sum of these three measures of general benefit, we find that approximately

12.89% of the benefits conferred by the Improvements may be general in nature and should be funded by sources other than the assessment.

LANDSCAPING GENERAL BENEFIT CALCULATION

0.99% (Outside the District)
+ 2.91% (Property within the District)
+ 9.00% (Public at Large)
= 12.90% (Total General Benefit)

TOTAL COMBINED GENERAL BENEFITS
The total general benefit for Parks is 49.98% and for Landscaping and other Improvements is 12.89%. However, none of the District budget is for Parks — all of the budget is currently allocated for Landscaping and other Improvements. Therefore, using those proportions to calculate a weighted average of the general benefits for each type of Improvement, the resulting total combined general benefit is (0 x 49.98%) + (1.00 x

12.90%) = 12.90%.

Although this analysis finds that 12.90% of the assessment may provide general benefits from the Improvements, the Assessment Engineer establishes a requirement for a minimum contribution from sources other than the assessments of 13%. This minimum contribution above the measure of general benefits will serve to provide additional coverage for any other general benefits.

FINAL STEP — CALCULATE THE CURRENT GENERAL BENEFIT

CONTRIBUTION FROM THE CITY
This general benefit cannot be funded from the Assessments; it must be funded from other sources such as the City's General Fund or other non -District funds. These contributions can also be in the form of in -lieu contributions to the installation and

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2026-27
maintenance of the Improvements such as other City assets that support and protect the Improvements. The City of Placentia will contribute both monetary and in -lieu resources to ensure that the general benefits conferred by the proposed Improvements are not funded by the District's Assessments.

A summary and quantification of these other contributions from the City is discussed below:

The City of Placentia owns, maintains, rehabilitates, and replaces curb and gutter along the border of the District Improvements. This curb and gutter serve to support, contain, retain, manage irrigation flow and growth, and provide a boundary for the Improvements.

The contribution from the City towards general benefit from the maintenance, rehabilitation, and replacement of the curb and gutter is conservatively estimated to be 5%.

The City owns and maintains a storm drainage system along the border of District Improvements. This system serves to prevent flooding and associated damage to the Improvements and manage urban runoff including local pollutants loading from the Improvements. The contribution from the City towards general benefit from the maintenance and operation of the local storm drainage system is conservatively estimated to be 5%.

The City owns and maintains local public streets along the border of the District Improvements. These public streets provide access to the Improvements for its enjoyment as well as efficient maintenance. The contribution from the City towards general benefit from the maintenance of local public streets is conservatively estimated to be 5%.

The value of the construction of the improvements can be quantified and monetized as an annuity. Since this construction was performed and paid for by non -assessment funds, this "annuity" can be used to offset general benefit costs and is conservatively estimated to contribute 10%.

The total General Benefit is liberally quantified at 13% which is entirely offset by the conservatively quantified total non -assessment contribution towards general benefit described above of 25%. Therefore, no additional General Benefit must be funded by the City.

METHOD OF APPORTIONMENT
The development of an Assessment methodology requires apportioning to determine the relative special benefit for each property. As the District was formed by a different

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2026-27
engineer of record, the precise language from the most recent Engineer's Report is included below:

It has been determined that the improvements provide a specific and special benefit to all assessed parcels of land in the development area. Landscaping and irrigation of street rights-of-way, entryways, islands, sewer and storm drain easements, areas surrounding existing oil wells and the parkway vistas aesthetically enhances the development areas. The landscaped pedestrian corridor along Alta Vista Street also provides pedestrian access throughout the development area. The aesthetic enhancement and use of the parkway vistas increases the desirability of the properties located within the boundaries of the District mainly because of the property's close proximity and accessibility to the improvements. Therefore, maintenance of these public improvements renders a special and direct benefit to the parcels located throughout the District and the levy of a special assessment for the maintenance of the improvements is deemed appropriate.

The method of apportionment (Method of Assessment) set forth in the Report is based on the premise that each assessed property receives special benefits from the landscape improvements within the District, and the assessment obligation for each parcel reflects that parcel's proportional special benefits as compared to other properties that receive special benefits.

The assessment method used in spreading the annual landscape maintenance costs is based on an assessment unit (AU) factor as follows:

Each Single Family Detached Residential Unit is considered to be one AU and is assessed the cost attributable to one AU.

Multi -Family Residential Units are assessed 0.70 or 70% of an AU since they have a higher density than Single Family Detached Units (number of dwelling units/acres). The decrease in assessment is a direct result of the reduced amount of assessable acreage per Multi -Family Unit and the reduction in occupancy per unit.

In converting Developed Commercial, Industrial, Institutional and Other Non - Residential properties to AUs, the factor used is based on the City of Placentia average single-family residential density of ten dwelling units per acre. Therefore, the parcels in this Class will be assessed 10 AU per acre or any portion thereof.

These properties benefit from the maintenance of improvements because of the enhanced desirability resulting from well -kept landscape areas. Improved aesthetic appeal also increases the draw of businesses to purchase or lease property and the increased opportunity to draw clientele.

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2026-27
Assessable Undeveloped Acreage also benefits from the maintenance and service of landscape improvements. This benefit comes in the form of enhanced desirability due to the improved aesthetics of the area resulting from improvements. The enhanced aesthetics increases the desirability of the property to future homeowners and future commercial property owners or lessors. However, because the property is vacant, less use will be made of the improvements. It is reasonable to derive that vacant property, when compared to developed property, receives about half of the benefit of developed properties, therefore the Single - Family Residence acreage equivalent used for developed non- residential properties of 10 AU per acres is reduced to 5 AU per acre for undeveloped land.2 Further clarification on the four benefit classes is provided below:

Class I - Single family detached residential, including condominium form of ownership of single-family detached dwellings.

Class 11 - Developed commercial, industrial, and institutional where a map or a building permit for construction has been issued as of March 15 of the prior Fiscal Year.

Class 111— Multi -family residential and attached residential, approved project where a map has been recorded or a building permit for construction of dwelling units has been issued as of March 15 of the prior Fiscal Year.

Class IV — Undeveloped and all other properties that are not in Class 1, 11, or 111 regardless if they have been approved for future development or are in the process of securing development approval as of June 15 of the prior Fiscal Year3.

ANNUAL ASSESSMENT CALCULATION
For Fiscal Year 2026-27, the rate of Assessments for the District is not increased from prior years. The Calculations for maintenance, service and incidentals follows:
2 From the 2013-14 Engineer's Annual Levy Report, City of Placentia, Landscape Maintenance District No. 92-1, dated June 4, 2013
3 From the 2013-14 Engineer's Annual Levy Report, City of Placentia, Landscape Maintenance District No. 92-1, dated June 4, 2013

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2026-27
Table 2 - Assessment Calculation
Zone Quantity AU Ratio Factor Assessment Units
1 I I
III
IV
2,239 parcels

75.17 acres
412 units
0 acres
Total Assessment Units
AU
Cost
$ 507,834.22
/
x
x
x
x
3279.10

1.00 10.00

0.70 5.00
$
2,239.00
751.70
288.40
3,279.10
154.87
Class Assessments
Class I Single Family
Class II Comm, Industrial Each Acre is assessed at 10 assessment units:
$154.87 x 10.00 = $1,548.70 / Acre
Each parcel is assessed at one assessment unit:
$154.87x 1.0
= $154.87 /Parcel
Class III Multi -Family Each Unit is assessed at 0.70 assessment units:
$154.87 x 0.70 = $108.41 /Unit
Class IV Undeveloped Each Acre is assessed at 5 assessment units:
$154.87 x 5.00 = $774.35 /Acre

DURATION OF ASSESSMENT
The District was formed or annexed in previous years. It is proposed that the Assessments be continued every year after their formation or annexation, so long as the public Improvements need to be maintained and improved, and the City requires funding from the Assessments for these Improvements in the District. As noted previously, the Assessment can continue to be levied annually after the City Council approves an annually updated Engineer's Report, budget for the Assessment, Improvements to be provided, and other specifics of the Assessment. In addition, the City Council must hold an annual public hearing to continue the Assessment.

APPEALS OF ASSESSMENTS LEVIED TO PROPERTY
Any property owner who feels that the Assessment levied on the subject property is in error as a result of incorrect information being used to apply the foregoing method of

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2026-27
assessment may file a written appeal with the City of Placentia City Administrator or his or her designee. Any such appeal is limited to correction of an Assessment during the then -current Fiscal Year and applicable law. Upon the filing of any such appeal, the City Administrator or his or her designee will promptly review the appeal and any information provided by the property owner. If the City Administrator or his or her designee finds that the Assessment should be modified, the appropriate changes shall be made to the Assessment Roll. If any such changes are approved after the Assessment Roll has been filed with the County for collection, the City Administrator or his or her designee is authorized to refund to the property owner the amount of any approved reduction. Any dispute over the decision of the City Administrator or his or her designee shall be referred to the Placentia City Council, and the decision of the City Council shall be final.

ASSESSMENT FUNDS MUST BE EXPENDED WITHIN THE DISTRICT AREA The net available Assessment funds, after incidental, administrative, financing and other costs shall be expended exclusively for Improvements within the boundaries of the District or as described herein, and appropriate incidental and administrative costs as defined in the Plans and Specifications section.

ASSESSMENT
Whereas, the City of Placentia directed the undersigned engineer of Work to prepare and file a report presenting an estimate of costs, a Diagram for the District and an assessment of the estimated costs of the Improvements upon all assessable parcels within the District; Now, Therefore, the undersigned, by virtue of the power vested in me under the Act, Article XIIID of the California Constitution, and the order of the Placentia City Council, hereby makes the following Assessment to cover the portion of the estimated cost of the Improvements, and the costs and expenses incidental thereto to be paid by the District.

The amount to be paid for said Improvements and the expense incidental thereto, to be paid by the District for the Fiscal Year 2026-27 is generally as follows:

Table 3 — FY 2026-27 Summary Cost Estimate
Salaries & Benefits
Operating Expenses
Total for Services
Less General Fund Contribution
Less Other Revenue
Net Amount of Assessments
$ 6,438
$ 436,667
$ 443,105
$ 507,834
0 0

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2026-27
As required by the Act, an Assessment Diagram of the District is hereto attached and incorporated herein by reference. The distinctive number of each parcel or lot of land in the District is its Assessor Parcel Number, appearing on the Assessment Roll.

I do hereby assess and apportion the net amount of the cost and expenses of the Improvements, including the costs and expenses incident thereto, upon the parcels and lots of land within the District, in accordance with the special benefits to be received by each parcel or lot, from the Improvements, and more particularly set forth in the Estimate of Cost and Method of Assessment in the Report.

The Assessment is made upon the parcels or lots of land within the District in proportion to the special benefits to be received by the parcels or lots of land from the Improvements.

Each parcel or lot of land is described in the Assessment Roll by reference to its parcel number as shown on the Assessor's Maps of the County of Orange for the Fiscal Year 2026-27. For a more particular description of the property, reference is hereby made to the deeds and maps on file and of record in the office of the County Recorder of the County.

I hereby will place opposite the Assessor Parcel Number for each parcel or lot within the Assessment Roll, the amount of the assessment for the Fiscal Year 2026-27 for each parcel or lot of land within the District.

Date: June 16, 2026
Director of Public Works/City Engineer
Chris Tanio, PE

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2026-27

ASSESSMENT DIAGRAM
The District boundary is conterminous with the City Limits. The parcels to be assessed in Landscape Maintenance District No. 92-1 are shown on the Assessment Diagram, which is on file with the City Clerk of the City of Placentia and includes all those properties included in the original formation of the District and subsequent annexations. The following Assessment Diagram is for general location only and is not to be considered the official boundary map. The lines and dimensions of each lot or parcel within the District are those lines and dimensions as shown on the maps of the Assessor of the County of Orange, for Fiscal Year 2026-27, and are incorporated herein by reference, and made a part of this Diagram and this Report.

N
A
LEGEND
=PLACENTIA CITY LIMIT 6 LMD No. 92-1 BOUNDARY

ASSESSED PARCELS
_ Champans Sports Park
t

City of Placentia
Landscape Maintenance District No. 92-1
Engineer's Report, Fiscal Year 2026-27

ASSESSMENT ROLL
An Assessment Roll (a listing of all parcels assessed within the District and the amount of the Assessment) will be filed with the City Clerk and is, by reference, made part of this Report and is available for public inspection during normal office hours at the City Hall at 401 East Chapman Avenue, Placentia, California 92870.

Each lot or parcel listed on the Assessment Roll is shown and illustrated on the latest County Assessor records and these records are, by reference, made part of this Report.

These records shall govern all details concerning the description of the lots or parcels.

LMD 92-1 Engineer's Report - FY 2026-27 -
revised
Final Audit Report 2026-06-02
Created: 2026-06-02
By: Matthew Di Mario ([email protected])
Status: Signed
Transaction ID: CBJCHBCAABAAFI9R6Z2RUaIshPa5gb8cjgE2pTFamFG8 "LMD 92-1 Engineer's Report - FY 2026-27 - revised" History ,t Document created by Matthew Di Mario ([email protected]) 2026-06-02 - 6:00:22 PM GMT
E, Document emailed to Chris Tanio ([email protected]) for signature 2026-06-02 - 6:00:30 PM GMT
Email viewed by Chris Tanio ([email protected])
2026-06-02 - 9:24:51 PM GMT
n Document e -signed by Chris Tanio ([email protected]) Signature Date: 2026-06-02 - 9:25:35 PM GMT - Time Source: server - Signature Appearance Selected: IMAGE �i Agreement completed.
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1494

RESOLUTION NO. R-2026-45

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

PLACENTIA, CALIFORNIA, APPROVING THE

ENGINEER'S REPORT, CONFIRMING DIAGRAM AND

ASSESSMENT, AND ORDERING LEVY OF CONTINUED
ASSESSMENTS FOR FISCAL YEAR 2026-27 FOR
PLACENTIA LANDSCAPE MAINTENANCE DISTRICT NO.
92-1
A. Recitals.
(i) On May 5, 1992, by its Resolution No. 92-R-123, this Council ordered the formation of and levied the first assessment within the Placentia Landscape Maintenance District No. 92-1 ("District") in accordance with the provisions of Article XIIID of the California Constitution, and the Landscaping and Lighting Act of 1972 (the "Act"), Part 2 of Division 15 of the California Streets and Highways Code (commencing with Section 22500 thereof).
(ii) The purpose of the District is for the installation, maintenance, and servicing of landscape improvements, as described in the Engineer's Report. (iii) By its Resolution No. R-2026-28, A Resolution Directing Preparation of Annual Report for the Landscape Maintenance District No. 92-1 (the "Assessment District"), this Council designated the City Engineer as Engineer of Work and ordered said Engineer to make and file a report in writing in accordance with and pursuant to the Landscaping and Lighting Act of 1972.
(iv) The report was duly made and filed with the City Clerk and duly considered by this Council and found to be sufficient in every particular, whereupon it was determined that the report should stand as the Engineer's Report for all subsequent proceedings under and pursuant to the aforesaid resolution, and that June 16, 2026 at the hour of 6:00 p.m. in the Placentia City Council Chambers, 401 East Chapman Avenue, Placentia, California, were appointed as the time and place for a hearing by this Council on the question of the levy of the proposed continued assessments, notice of which hearing was given as required by law.
(v) At the appointed time and place the hearing was duly and regularly held, and all persons interested and desiring to be heard were given an opportunity to be heard, and all matters and things pertaining to the levy of the continued assessments were fully heard and considered by this Council, and all oral statements and all written protests or communications were duly heard, considered and overruled, and this Council thereby acquired jurisdiction to order the levy and the confirmation of the diagram and assessment prepared by and made a part of the Engineer's Report to pay the costs and expenses thereof.

Resolution No. R-2026-45

1495

B. Resolution.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PLACENTIA, CALIFORNIA, DOES HEREBY RESOLVE AS FOLLOWS:

1. The facts set forth in the Recitals, Part A of this Resolution, are true and correct.

2. The public interest, convenience and necessity require that the levy be made.

3. The Assessment District benefited by the improvements and assessed to pay the costs and expenses thereof, and the exterior boundaries thereof, are as shown by a map thereof filed in the office of the City Clerk, which map is made a part hereof by reference thereto.

4. The Engineer's Report as a whole and each part thereof, to wit:
(a) The Engineer's estimate of the itemized and total costs and expenses of maintaining the improvements and of the incidental expenses in connection therewith;
(b) The diagram showing the assessment district, plans and specifications for the improvements to be maintained and the boundaries and dimensions of the respective lots and parcels of land within the Assessment District; and (c) The assessment of the total amount of the cost and expenses of the proposed maintenance of the improvements upon the several lots and parcels of land in the Assessment District in proportion to the estimated special benefits to be received by such lots and parcels, respectively, from the maintenance, and of the expenses incidental thereto;

5. Final adoption and approval of the Engineer's Report as a whole, and of the plans and specifications, estimate of the costs and expenses, the diagram and the assessment, as contained in the report as hereinabove determined and ordered, is intended to and shall refer and apply to the report, or any portion thereof as amended, modified, or revised or corrected by, or pursuant to and in accordance with, any resolution or order, if any, heretofore duly adopted or made by this Council.

6. The assessment to pay the costs and expenses of the maintenance of the improvements for Fiscal Year 2026-27 is hereby levied. For further particulars pursuant to the provisions of the Landscaping and Lighting Act of 1972, reference is hereby made to the Resolution Directing Preparation of Engineer's Report.

7. Based on the oral and documentary evidence, including the Engineer's Report, offered and received at the hearing, this Council expressly finds and determines (a) that each of the several lots and parcels of land will be specially benefited by the Resolution No. R-2026-45

1496

maintenance of the improvements at least in the amount if not more than the amount, of the assessment apportioned against the lots and parcels of land, respectively, and (b) that there is substantial evidence to support, and the weight of the evidence preponderates in favor of, the aforesaid finding and determination as to special benefits.

8. The City of Placentia City Council hereby certifies that the assessments to be placed on the 2026-27 property tax bills meet the requirements of Proposition 218 that added Articles XIIIC and XIIID to the California Constitution.

9. The assessments are levied without regard to property valuation.

10. Immediately upon the adoption of this resolution, but in no event later than August 10th following such adoption, the Engineer of Work shall file a certified copy of the diagram and assessment and a certified copy of this resolution with the Auditor of the County of Orange. Upon such filing, the County Auditor shall enter on the County assessment roll opposite each lot or parcel of land the amount of assessment thereupon as shown in the assessment. The assessments shall be collected at the same time and in the same manner as County taxes are collected and all laws providing for the collection and enforcement of County taxes shall apply to the collection and enforcement of the assessments. After collection by the County, the net amount of the assessments, after deduction of any compensation due the County for collection, shall be paid to the City of Placentia.

11. The moneys representing assessments collected by the County shall be deposited in the City Treasury to the credit of the improvement fund previously established under the distinctive designation of the Assessment District. Moneys in the improvement fund shall be expended only for maintenance, servicing, construction, or installation of the improvements.

12. The Mayor shall sign this Resolution, and the City Clerk shall attest and certify to the passage and adoption thereof.

APPROVED and ADOPTED this 16th day of June 2026
Chad P. Wanke, Mayor
ATTEST:

Robert S. McKinnell, City Clerk
Resolution No. R-2026-45

1497

STATE OF CALIFORNIA

COUNTY OF ORANGE
I, Robert S. McKinnell, City Clerk of the City of Placentia, do hereby certify that the foregoing Resolution was adopted at a regular meeting of the City Council of the City of Placentia held on the 16th day of June 2026, by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

Robert S. McKinnell, City Clerk
APPROVED AS TO FORM:

Christian L. Bettenhausen, City Attorney
Resolution No. R-2026-45

1498

Type of Tax Parcel Number Assessment Amount Type of Tax Parcel Number Assessment Amount NI. 33617411 $ 154.87 N1 34144217 $ 154.87
NI. 33635508 $ 154.87 N1 34144218 $ 154.87
NI. 33635524 $ 154.87 N1 34144219 $ 154.87
NI. 33639321 $ 154.87 N1 34144220 $ 154.87
NI. 33643235 $ 154.87 N1 34144221 $ 154.87
NI. 33645217 $ 154.87 N1 34144222 $ 154.87
NI. 33655235 $ 154.87 N1 34144223 $ 154.87
NI. 33655236 $ 154.87 N1 34144224 $ 154.87
NI. 33655237 $ 154.87 N1 34144225 $ 154.87
NI. 33655238 $ 154.87 N1 34144226 $ 154.87
NI. 33655239 $ 154.87 N1 34144227 $ 154.87
NI. 33655240 $ 154.87 N1 34144228 $ 154.87
NI. 33655241 $ 154.87 N1 34144229 $ 154.87
Ni 33655242 $ 154.87 N1 34144230 $ 154.87
NI. 33655243 $ 154.87 N1 34144231 $ 154.87
NI. 33655244 $ 154.87 N1 34144232 $ 154.87
Ni 33655245 $ 154.87 N1 34144233 $ 154.87
NI. 33655246 $ 154.87 N1 34144234 $ 154.87
Ni 33655247 $ 154.87 N1 34144235 $ 154.87
Ni 33655248 $ 154.87 N1 34144236 $ 154.87
Ni 33655249 $ 154.87 N1 34144237 $ 154.87
Ni 33655250 $ 154.87 N1 34144238 $ 154.87
Ni 33902111 $ 154.87 N1 34144239 $ 154.87
NI. 33929408 $ 154.87 N1 34144240 $ 154.87
NI. 33935504 $ 154.87 N1 34144241 $ 154.87
NI. 33936418 $ 154.87 N1 34144242 $ 154.87
NI. 33938114 $ 154.87 N1 34144243 $ 154.87
NI. 33946101 $ 154.87 N1 34144244 $ 154.87
NI. 33946102 $ 154.87 N1 34144245 $ 154.87
NI. 33946103 $ 154.87 N1 34144246 $ 154.87
NI. 33946104 $ 154.87 N1 34144247 $ 154.87
NI. 33946105 $ 154.87 N1 34144248 $ 154.87
NI. 33946106 $ 154.87 N1 34144249 $ 154.87
Ni 33946107 $ 154.87 N1 34144250 $ 154.87
Ni 33946108 $ 154.87 N1 34144251 $ 154.87
Ni 34003501 $ 154.87 N1 34144252 $ 154.87
Ni 34003502 $ 154.87 N1 34145101 $ 154.87
Ni 34003503 $ 154.87 N1 34145102 $ 154.87
Ni 34003504 $ 154.87 N1 34145103 $ 154.87
Ni 34003505 $ 154.87 N1 34145104 $ 154.87
Ni 34003506 $ 154.87 N1 34145105 $ 154.87
Ni 34003507 $ 154.87 N1 34145106 $ 154.87
Ni 34003508 $ 154.87 N1 34145107 $ 154.87
Ni 34003509 $ 154.87 N1 34145108 $ 154.87
Ni 34003510 $ 154.87 N1 34145109 $ 154.87
Ni 34003511 $ 154.87 N1 34145110 $ 154.87
Ni 34003512 $ 154.87 N1 34145111 $ 154.87
Ni 34003513 $ 154.87 N1 34145112 $ 154.87
1499

N1 34003514 $ 154.87 N1 34145113 $ 154.87
N1 34003515 $ 154.87 N1 34145114 $ 154.87
N1 34003516 $ 154.87 N1 34145115 $ 154.87
N1 34003517 $ 154.87 N1 34145116 $ 154.87
N1 34003518 $ 154.87 N1 34145117 $ 154.87
N1 34003519 $ 154.87 N1 34145118 $ 154.87
N1 34003520 $ 154.87 N1 34145119 $ 154.87
N1 34003521 $ 154.87 N1 34145120 $ 154.87
N1 34003522 $ 154.87 N1 34145121 $ 154.87
N1 34003523 $ 154.87 N1 34145122 $ 154.87
N1 34003524 $ 154.87 N1 34145201 $ 154.87
N1 34003525 $ 154.87 N1 34145202 $ 154.87
N1 34003526 $ 154.87 N1 34145203 $ 154.87
N1 34003527 $ 154.87 N1 34145204 $ 154.87
N1 34003528 $ 154.87 N1 34145205 $ 154.87
N1 34003529 $ 154.87 N1 34145206 $ 154.87
N1 34003530 $ 154.87 N1 34145207 $ 154.87
N1 34003531 $ 154.87 N1 34145208 $ 154.87
N1 34003532 $ 154.87 N1 34145209 $ 154.87
N1 34003533 $ 154.87 N1 34145210 $ 154.87
N1 34003534 $ 154.87 N1 34145211 $ 154.87
N1 34003535 $ 154.87 N1 34145212 $ 154.87
N1 34003536 $ 154.87 N1 34145213 $ 154.87
N1 34003537 $ 154.87 N1 34145214 $ 154.87
N1 34003538 $ 154.87 N1 34145215 $ 154.87
N1 34003539 $ 154.87 N1 34145216 $ 154.87
N1 34003540 $ 154.87 N1 34145217 $ 154.87
N1 34003541 $ 154.87 N1 34145218 $ 154.87
N1 34003542 $ 154.87 N1 34145219 $ 154.87
N1 34003543 $ 154.87 N1 34145220 $ 154.87
N1 34003544 $ 154.87 N1 34145221 $ 154.87
N1 34003545 $ 154.87 N1 34145222 $ 154.87
N1 34003546 $ 154.87 N1 34145223 $ 154.87
N1 34003547 $ 154.87 N1 34145224 $ 154.87
N1 34003548 $ 154.87 N1 34145225 $ 154.87
N1 34003549 $ 154.87 N1 34145226 $ 154.87
N1 34003550 $ 154.87 N1 34145301 $ 154.87
N1 34003551 $ 154.87 N1 34145302 $ 154.87
N1 34003552 $ 154.87 N1 34145303 $ 154.87
N1 34003553 $ 154.87 N1 34145304 $ 154.87
N1 34003554 $ 154.87 N1 34145305 $ 154.87
N1 34003555 $ 154.87 N1 34146101 $ 154.87
N1 34003556 $ 154.87 N1 34146102 $ 154.87
N1 34003557 $ 154.87 N1 34146103 $ 154.87
N1 34003558 $ 154.87 N1 34146104 $ 154.87
N1 34003559 $ 154.87 N1 34146105 $ 154.87
N1 34003560 $ 154.87 N1 34146106 $ 154.87
N1 34003561 $ 154.87 N1 34146107 $ 154.87
N1 34003562 $ 154.87 N1 34146108 $ 154.87
1500

N1 34003563 $ 154.87 N1 34146109 $ 154.87
N1 34003564 $ 154.87 N1 34146110 $ 154.87
N1 34003565 $ 154.87 N1 34146111 $ 154.87
N1 34003566 $ 154.87 N1 34146112 $ 154.87
N1 34003567 $ 154.87 N1 34146113 $ 154.87
N1 34003568 $ 154.87 N1 34146114 $ 154.87
N1 34003569 $ 154.87 N1 34146115 $ 154.87
N1 34003570 $ 154.87 N1 34146116 $ 154.87
N1 34003571 $ 154.87 N1 34146117 $ 154.87
N1 34003572 $ 154.87 N1 34146118 $ 154.87
N1 34003573 $ 154.87 N1 34146119 $ 154.87
N1 34003574 $ 154.87 N1 34146120 $ 154.87
N1 34003575 $ 154.87 N1 34146121 $ 154.87
N1 34003576 $ 154.87 N1 34146122 $ 154.87
N1 34003577 $ 154.87 N1 34146123 $ 154.87
N1 34003578 $ 154.87 N1 34146124 $ 154.87
N1 34013215 $ 154.87 N1 34146125 $ 154.87
N1 34025222 $ 154.87 N1 34146126 $ 154.87
N1 34041225 $ 154.87 N1 34146127 $ 154.87
N1 34041226 $ 154.87 N1 34146128 $ 154.87
N1 34041227 $ 154.87 N1 34146129 $ 154.87
N1 34041228 $ 154.87 N1 34146201 $ 154.87
N1 34041229 $ 154.87 N1 34146202 $ 154.87
N1 34041230 $ 154.87 N1 34146203 $ 154.87
N1 34041231 $ 154.87 N1 34146204 $ 154.87
N1 34041232 $ 154.87 N1 34146205 $ 154.87
N1 34041233 $ 154.87 N1 34146301 $ 154.87
N1 34041234 $ 154.87 N1 34146302 $ 154.87
N1 34041235 $ 154.87 N1 34146303 $ 154.87
N1 34041236 $ 154.87 N1 34146304 $ 154.87
N1 34041237 $ 154.87 N1 34146305 $ 154.87
N1 34041238 $ 154.87 N1 34146306 $ 154.87
N1 34041239 $ 154.87 N1 34146401 $ 154.87
N1 34041240 $ 154.87 N1 34146402 $ 154.87
N1 34041241 $ 154.87 N1 34149101 $ 154.87
N1 34055101 $ 154.87 N1 34149102 $ 154.87
N1 34055102 $ 154.87 N1 34149103 $ 154.87
N1 34055103 $ 154.87 N1 34149104 $ 154.87
N1 34055104 $ 154.87 N1 34149105 $ 154.87
N1 34055105 $ 154.87 N1 34149106 $ 154.87
N1 34055106 $ 154.87 N1 34149121 $ 154.87
N1 34055107 $ 154.87 N1 34149122 $ 154.87
N1 34055108 $ 154.87 N1 34149123 $ 154.87
N1 34055109 $ 154.87 N1 34149124 $ 154.87
N1 34055110 $ 154.87 N1 34149125 $ 154.87
N1 34055111 $ 154.87 N1 34149126 $ 154.87
N1 34055112 $ 154.87 N1 34149127 $ 154.87
N1 34055113 $ 154.87 N1 34149128 $ 154.87
N1 34055114 $ 154.87 N1 34149129 $ 154.87
1501

N1 34055115 $ 154.87 N1 34149130 $ 154.87
N1 34055116 $ 154.87 N1 34149201 $ 154.87
N1 34055117 $ 154.87 N1 34149202 $ 154.87
N1 34055118 $ 154.87 N1 34149203 $ 154.87
N1 34055119 $ 154.87 N1 34149204 $ 154.87
N1 34055120 $ 154.87 N1 34149205 $ 154.87
N1 34055121 $ 154.87 N1 34149206 $ 154.87
N1 34055122 $ 154.87 N1 34149207 $ 154.87
N1 34055123 $ 154.87 N1 34149208 $ 154.87
N1 34055124 $ 154.87 N1 34149209 $ 154.87
N1 34055125 $ 154.87 N1 34149210 $ 154.87
N1 34055126 $ 154.87 N1 34149211 $ 154.87
N1 34055127 $ 154.87 N1 34149212 $ 154.87
N1 34055128 $ 154.87 N1 34149213 $ 154.87
N1 34055129 $ 154.87 N1 34149214 $ 154.87
N1 34055130 $ 154.87 N1 34149215 $ 154.87
N1 34055131 $ 154.87 N1 34149216 $ 154.87
N1 34055132 $ 154.87 N1 34149217 $ 154.87
N1 34055133 $ 154.87 N1 34149218 $ 154.87
N1 34055134 $ 154.87 N1 34149219 $ 154.87
N1 34055135 $ 154.87 N1 34149220 $ 154.87
N1 34055136 $ 154.87 N1 34149221 $ 154.87
N1 34055137 $ 154.87 N1 34149222 $ 154.87
N1 34055138 $ 154.87 N1 34149223 $ 154.87
N1 34055139 $ 154.87 N1 34149224 $ 154.87
N1 34055140 $ 154.87 N1 34149225 $ 154.87
N1 34055141 $ 154.87 N1 34149226 $ 154.87
N1 34055142 $ 154.87 N1 34149227 $ 154.87
N1 34055143 $ 154.87 N1 34149228 $ 154.87
N1 34055144 $ 154.87 N1 34149229 $ 154.87
N1 34056101 $ 154.87 N1 34149230 $ 154.87
N1 34056102 $ 154.87 N1 34149231 $ 154.87
N1 34056103 $ 154.87 N1 34149232 $ 154.87
N1 34056104 $ 154.87 N1 34149233 $ 154.87
N1 34056105 $ 154.87 N1 34149234 $ 154.87
N1 34056106 $ 154.87 N1 34149235 $ 154.87
N1 34056107 $ 154.87 N1 34149236 $ 154.87
N1 34056108 $ 154.87 N1 34149237 $ 154.87
N1 34056109 $ 154.87 N1 34149238 $ 154.87
N1 34056110 $ 154.87 N1 34149239 $ 154.87
N1 34056111 $ 154.87 N1 34149301 $ 154.87
N1 34056112 $ 154.87 N1 34149302 $ 154.87
N1 34057101 $ 154.87 N1 34149303 $ 154.87
N1 34057102 $ 154.87 N1 34149304 $ 154.87
N1 34057103 $ 154.87 N1 34149305 $ 154.87
N1 34057104 $ 154.87 N1 34149306 $ 154.87
N1 34057105 $ 154.87 N1 34149307 $ 154.87
N1 34057106 $ 154.87 N1 34149308 $ 154.87
N1 34057107 $ 154.87 N1 34149309 $ 154.87
1502

N1 34057108 $ 154.87 N1 34149310 $ 154.87
N1 34057109 $ 154.87 N1 34149311 $ 154.87
N1 34057110 $ 154.87 N1 34149312 $ 154.87
N1 34057111 $ 154.87 N1 34149313 $ 154.87
N1 34057112 $ 154.87 N1 34149314 $ 154.87
N1 34057113 $ 154.87 N1 34149315 $ 154.87
N1 34057114 $ 154.87 N1 34149316 $ 154.87
N1 34057115 $ 154.87 N1 34149317 $ 154.87
N1 34057116 $ 154.87 N1 34149318 $ 154.87
N1 34057117 $ 154.87 N1 34149319 $ 154.87
N1 34058101 $ 154.87 N1 34149320 $ 154.87
N1 34058102 $ 154.87 N1 34149321 $ 154.87
N1 34058103 $ 154.87 N1 34149322 $ 154.87
N1 34058104 $ 154.87 N1 34149323 $ 154.87
N1 34058105 $ 154.87 N1 34149324 $ 154.87
N1 34058106 $ 154.87 N1 34149325 $ 154.87
N1 34058107 $ 154.87 N1 34149326 $ 154.87
N1 34058108 $ 154.87 N1 34149327 $ 154.87
N1 34058109 $ 154.87 N1 34149328 $ 154.87
N1 34058110 $ 154.87 N1 34149329 $ 154.87
N1 34058111 $ 154.87 N1 34149330 $ 154.87
N1 34058112 $ 154.87 N1 34149331 $ 154.87
N1 34058113 $ 154.87 N1 34149332 $ 154.87
N1 34058114 $ 154.87 N1 34149333 $ 154.87
N1 34058115 $ 154.87 N1 34149334 $ 154.87
N1 34058116 $ 154.87 N1 34149335 $ 154.87
N1 34058117 $ 154.87 N1 34150301 $ 154.87
N1 34058118 $ 154.87 N1 34150302 $ 154.87
N1 34058119 $ 154.87 N1 34150303 $ 154.87
N1 34058120 $ 154.87 N1 34150304 $ 154.87
N1 34058121 $ 154.87 N1 34150305 $ 154.87
N1 34058122 $ 154.87 N1 34150306 $ 154.87
N1 34058123 $ 154.87 N1 34150307 $ 154.87
N1 34058124 $ 154.87 N1 34150308 $ 154.87
N1 34058125 $ 154.87 N1 34150309 $ 154.87
N1 34058126 $ 154.87 N1 34150310 $ 154.87
N1 34058127 $ 154.87 N1 34150311 $ 154.87
N1 34058128 $ 154.87 N1 34150312 $ 154.87
N1 34058129 $ 154.87 N1 34150313 $ 154.87
N1 34058130 $ 154.87 N1 34150314 $ 154.87
N1 34058131 $ 154.87 N1 34150315 $ 154.87
N1 34058132 $ 154.87 N1 34150317 $ 154.87
N1 34058133 $ 154.87 N1 34150318 $ 154.87
N1 34058134 $ 154.87 N1 34150320 $ 154.87
N1 34058135 $ 154.87 N1 34150321 $ 154.87
N1 34058136 $ 154.87 N1 34150322 $ 154.87
N1 34058137 $ 154.87 N1 34150323 $ 154.87
N1 34058138 $ 154.87 N1 34150324 $ 154.87
N1 34058139 $ 154.87 N1 34150325 $ 154.87
1503

N1 34058140 $ 154.87 N1 34150326 $ 154.87
N1 34058141 $ 154.87 N1 34150327 $ 154.87
N1 34058142 $ 154.87 N1 34150328 $ 154.87
N1 34058143 $ 154.87 N1 34150329 $ 154.87
N1 34058144 $ 154.87 N1 34150330 $ 154.87
N1 34058145 $ 154.87 N1 34150331 $ 154.87
N1 34058146 $ 154.87 N1 34150332 $ 154.87
N1 34058147 $ 154.87 N1 34150333 $ 154.87
N1 34058148 $ 154.87 N1 34150334 $ 154.87
N1 34058149 $ 154.87 N1 34150335 $ 154.87
N1 34058150 $ 154.87 N1 34150336 $ 154.87
N1 34058151 $ 154.87 N1 34150337 $ 154.87
N1 34058152 $ 154.87 N1 34150338 $ 154.87
N1 34058153 $ 154.87 N1 34150339 $ 154.87
N1 34058154 $ 154.87 N1 34150340 $ 154.87
N1 34058155 $ 154.87 N1 34150341 $ 154.87
N1 34058156 $ 154.87 N1 34150342 $ 154.87
N1 34058157 $ 154.87 N1 34150343 $ 154.87
N1 34059101 $ 154.87 N1 34150344 $ 154.87
N1 34059102 $ 154.87 N1 34150345 $ 154.87
N1 34059103 $ 154.87 N1 34150346 $ 154.87
N1 34059105 $ 154.87 N1 34150347 $ 154.87
N1 34059107 $ 154.87 N1 34150348 $ 154.87
N1 34059108 $ 154.87 N1 34150349 $ 154.87
N1 34059109 $ 154.87 N1 34150350 $ 154.87
N1 34059111 $ 154.87 N1 34150351 $ 154.87
N1 34059112 $ 154.87 N1 34150352 $ 154.87
N1 34059113 $ 154.87 N1 34150353 $ 154.87
N1 34059114 $ 154.87 N1 34150354 $ 154.87
N1 34059115 $ 154.87 N1 34150355 $ 154.87
N1 34059116 $ 154.87 N1 34150356 $ 154.87
N1 34059118 $ 154.87 N1 34150357 $ 154.87
N1 34059119 $ 154.87 N1 34150358 $ 154.87
N1 34059120 $ 154.87 N1 34150359 $ 154.87
N1 34059121 $ 154.87 N1 34150360 $ 154.87
N1 34059122 $ 154.87 N1 34150361 $ 154.87
N1 34059123 $ 154.87 N1 34150362 $ 154.87
N1 34059125 $ 154.87 N1 34150363 $ 154.87
N1 34059126 $ 154.87 N1 34150364 $ 154.87
N1 34059127 $ 154.87 N1 34152101 $ 309.74
N1 34059128 $ 154.87 N1 34152102 $ 309.74
N1 34059129 $ 154.87 N1 34152103 $ 309.74
N1 34059131 $ 154.87 N1 34152104 $ 309.74
N1 34059132 $ 154.87 N1 34152105 $ 309.74
N1 34059133 $ 154.87 N1 34152106 $ 309.74
N1 34059134 $ 154.87 N1 34152107 $ 309.74
N1 34059135 $ 154.87 N1 34152108 $ 309.74
N1 34059136 $ 154.87 N1 34152109 $ 309.74
N1 34059137 $ 154.87 N1 34152110 $ 309.74
1504

N1 34059138 $ 154.87 N1 34152111 $ 309.74
N1 34059139 $ 154.87 N1 34152112 $ 309.74
N1 34059140 $ 154.87 N1 34152113 $ 309.74
N1 34059141 $ 154.87 N1 34152114 $ 309.74
N1 34059142 $ 154.87 N1 34152115 $ 309.74
N1 34059144 $ 154.87 N1 34152116 $ 309.74
N1 34059145 $ 154.87 N1 34152117 $ 309.74
N1 34059146 $ 154.87 N1 34152118 $ 309.74
N1 34059147 $ 154.87 N1 34152119 $ 309.74
N1 34059148 $ 154.87 N1 34152120 $ 309.74
N1 34059149 $ 154.87 N1 34152121 $ 309.74
N1 34059150 $ 154.87 N1 34152122 $ 309.74
N1 34059151 $ 154.87 N1 34152123 $ 309.74
N1 34059152 $ 154.87 N1 34152124 $ 309.74
N1 34059153 $ 154.87 N1 34152125 $ 309.74
N1 34059154 $ 154.87 N1 34152126 $ 309.74
N1 34059155 $ 154.87 N1 34152127 $ 309.74
N1 34059156 $ 154.87 N1 34152128 $ 309.74
N1 34059157 $ 154.87 N1 34152129 $ 309.74
N1 34059158 $ 154.87 N1 34152130 $ 309.74
N1 34059160 $ 154.87 N1 34152131 $ 309.74
N1 34059161 $ 154.87 N1 34152132 $ 309.74
N1 34059162 $ 154.87 N1 34152133 $ 309.74
N1 34059163 $ 154.87 N1 34152134 $ 309.74
N1 34059164 $ 154.87 N1 34152135 $ 309.74
N1 34059166 $ 154.87 N1 34152136 $ 309.74
N1 34059167 $ 154.87 N1 34152137 $ 309.74
N1 34059168 $ 154.87 N1 34152138 $ 309.74
N1 34059169 $ 154.87 N1 34152139 $ 309.74
N1 34059170 $ 154.87 N1 34152140 $ 309.74
N1 34059171 $ 154.87 N1 34152141 $ 309.74
N1 34059172 $ 154.87 N1 34152142 $ 309.74
N1 34059173 $ 154.87 N1 34152143 $ 309.74
N1 34059174 $ 154.87 N1 34152144 $ 309.74
N1 34059175 $ 154.87 N1 34152145 $ 309.74
N1 34059176 $ 154.87 N1 34152146 $ 309.74
N1 34059177 $ 154.87 N1 34152147 $ 309.74
N1 34059178 $ 154.87 N1 34152148 $ 309.74
N1 34059179 $ 154.87 N1 34152149 $ 309.74
N1 34059180 $ 154.87 N1 34152150 $ 309.74
N1 34059181 $ 154.87 N1 34152151 $ 309.74
N1 34060101 $ 154.87 N1 34152152 $ 309.74
N1 34060102 $ 154.87 N1 34152153 $ 309.74
N1 34060103 $ 154.87 N1 34152154 $ 309.74
N1 34060104 $ 154.87 N1 34414309 $ 154.87
N1 34060105 $ 154.87 N1 34617233 $ 154.87
N1 34060106 $ 154.87 N1 34617234 $ 154.87
N1 34060107 $ 154.87 N1 93254201 $ 154.87
N1 34060108 $ 154.87 N1 93254202 $ 154.87
1505

N1 34060109 $ 154.87 N1 93254203 $ 154.87
N1 34060110 $ 154.87 N1 93254204 $ 154.87
N1 34060111 $ 154.87 N1 93254219 $ 154.87
N1 34060112 $ 154.87 N1 93254220 $ 154.87
N1 34060113 $ 154.87 N1 93254225 $ 154.87
N1 34060114 $ 154.87 N1 93254226 $ 154.87
N1 34060115 $ 154.87 N1 93254227 $ 154.87
N1 34060116 $ 154.87 N1 93254228 $ 154.87
N1 34060117 $ 154.87 N1 93254229 $ 154.87
N1 34060118 $ 154.87 N1 93273510 $ 154.87
N1 34060119 $ 154.87 N1 93273511 $ 154.87
N1 34060120 $ 154.87 N1 93273512 $ 154.87
N1 34060121 $ 154.87 N1 93273513 $ 154.87
N1 34060122 $ 154.87 N1 93273514 $ 154.87
N1 34060123 $ 154.87 N1 93273515 $ 154.87
N1 34060124 $ 154.87 N1 93273516 $ 154.87
N1 34060125 $ 154.87 N1 93273517 $ 154.87
N1 34060126 $ 154.87 N1 93273518 $ 154.87
N1 34060127 $ 154.87 N1 93273519 $ 154.87
N1 34060128 $ 154.87 N1 93273520 $ 154.87
N1 34060129 $ 154.87 N1 93273521 $ 154.87
N1 34060130 $ 154.87 N1 93273522 $ 154.87
N1 34060131 $ 154.87 N1 93273523 $ 154.87
N1 34060132 $ 154.87 N1 93273524 $ 154.87
N1 34060133 $ 154.87 N1 93273525 $ 154.87
N1 34060134 $ 154.87 N1 93273526 $ 154.87
N1 34060135 $ 154.87 N1 93273527 $ 154.87
N1 34060136 $ 154.87 N1 93273528 $ 154.87
N1 34060137 $ 154.87 N1 93273529 $ 154.87
N1 34060138 $ 154.87 N1 93273530 $ 154.87
N1 34060139 $ 154.87 N1 93273531 $ 154.87
N1 34060140 $ 154.87 N1 93273532 $ 154.87
N1 34060141 $ 154.87 N1 93273533 $ 154.87
N1 34060142 $ 154.87 N1 93273534 $ 154.87
N1 34060143 $ 154.87 N1 93273535 $ 154.87
N1 34060144 $ 154.87 N1 93273536 $ 154.87
N1 34060145 $ 154.87 N1 93273537 $ 154.87
N1 34060146 $ 154.87 N1 93273538 $ 154.87
N1 34060147 $ 154.87 N1 93273539 $ 154.87
N1 34060148 $ 154.87 N1 93273540 $ 154.87
N1 34060149 $ 154.87 N1 93273541 $ 154.87
N1 34060150 $ 154.87 N1 93273542 $ 154.87
N1 34060151 $ 154.87 N1 93273543 $ 154.87
N1 34060152 $ 154.87 N1 93273544 $ 154.87
N1 34060153 $ 154.87 N1 93273545 $ 154.87
N1 34060154 $ 154.87 N1 93273546 $ 154.87
N1 34060155 $ 154.87 N1 93273547 $ 154.87
N1 34060156 $ 154.87 N1 93273548 $ 154.87
N1 34060157 $ 154.87 N1 93273549 $ 154.87
1506

N1 34060158 $ 154.87 N1 93273550 $ 154.87
N1 34060159 $ 154.87 N1 93273551 $ 154.87
N1 34060160 $ 154.87 N1 93273552 $ 154.87
N1 34060161 $ 154.87 N1 93273553 $ 154.87
N1 34060162 $ 154.87 N1 93273554 $ 154.87
N1 34060163 $ 154.87 N1 93273555 $ 154.87
N1 34061101 $ 154.87 N1 93273556 $ 154.87
N1 34061102 $ 154.87 N1 93273557 $ 154.87
N1 34061103 $ 154.87 N1 93273558 $ 154.87
N1 34061104 $ 154.87 N1 93273559 $ 154.87
N1 34061105 $ 154.87 N1 93273560 $ 154.87
N1 34061106 $ 154.87 N1 93273561 $ 154.87
N1 34061107 $ 154.87 N1 93273562 $ 154.87
N1 34061108 $ 154.87 N1 93273563 $ 154.87
N1 34061109 $ 154.87 N1 93273564 $ 154.87
N1 34061110 $ 154.87 N1 93273565 $ 154.87
N1 34061111 $ 154.87 N1 93273566 $ 154.87
N1 34061112 $ 154.87 N1 93273567 $ 154.87
N1 34061113 $ 154.87 N1 93273568 $ 154.87
N1 34061114 $ 154.87 N1 93273569 $ 154.87
N1 34061115 $ 154.87 N1 93273570 $ 154.87
N1 34061116 $ 154.87 N1 93273571 $ 154.87
N1 34061117 $ 154.87 N1 93273572 $ 154.87
N1 34061118 $ 154.87 N1 93273573 $ 154.87
N1 34061119 $ 154.87 N1 93273574 $ 154.87
N1 34061120 $ 154.87 N1 93273575 $ 154.87
N1 34061201 $ 154.87 N1 93273576 $ 154.87
N1 34061202 $ 154.87 N1 93273577 $ 154.87
N1 34062101 $ 154.87 N1 93273578 $ 154.87
N1 34062102 $ 154.87 N1 93273579 $ 154.87
N1 34062103 $ 154.87 N1 93273580 $ 154.87
N1 34062104 $ 154.87 N1 93273581 $ 154.87
N1 34062105 $ 154.87 N1 93273582 $ 154.87
N1 34062106 $ 154.87 N1 93273583 $ 154.87
N1 34062107 $ 154.87 N1 93273584 $ 154.87
N1 34062108 $ 154.87 N1 93273585 $ 154.87
N1 34062109 $ 154.87 N1 93273586 $ 154.87
N1 34062110 $ 154.87 N1 93273587 $ 154.87
N1 34062111 $ 154.87 N1 93273588 $ 154.87
N1 34062112 $ 154.87 N1 93273589 $ 154.87
N1 34062113 $ 154.87 N1 93273590 $ 154.87
N1 34062114 $ 154.87 N1 93273591 $ 154.87
N1 34062115 $ 154.87 N1 93273592 $ 154.87
N1 34062116 $ 154.87 N1 93273593 $ 154.87
N1 34062117 $ 154.87 N1 93273594 $ 154.87
N1 34062118 $ 154.87 N1 93273595 $ 154.87
N1 34062119 $ 154.87 N1 93273596 $ 154.87
N1 34062120 $ 154.87 N1 93273597 $ 154.87
N1 34062121 $ 154.87 N1 93273598 $ 154.87
1507

N1 34062122 $ 154.87 N1 93273599 $ 154.87
N1 34062123 $ 154.87 N1 93273600 $ 154.87
N1 34062124 $ 154.87 N1 93273601 $ 154.87
N1 34062125 $ 154.87 N1 93273602 $ 154.87
N1 34062126 $ 154.87 N1 93273603 $ 154.87
N1 34062127 $ 154.87 N1 93273604 $ 154.87
N1 34062128 $ 154.87 N1 93273630 $ 154.87
N1 34062129 $ 154.87 N1 93273631 $ 154.87
N1 34062130 $ 154.87 N1 93273632 $ 154.87
N1 34062131 $ 154.87 N1 93273633 $ 154.87
N1 34062132 $ 154.87 N1 93273635 $ 154.87
N1 34062133 $ 154.87 N1 93273636 $ 154.87
N1 34062134 $ 154.87 N1 93273637 $ 154.87
N1 34062135 $ 154.87 N1 93273638 $ 154.87
N1 34062136 $ 154.87 N1 93273639 $ 154.87
N1 34062137 $ 154.87 N1 93273640 $ 154.87
N1 34062138 $ 154.87 N1 93273641 $ 154.87
N1 34062139 $ 154.87 N1 93273642 $ 154.87
N1 34062140 $ 154.87 N1 93273643 $ 154.87
N1 34062141 $ 154.87 N1 93273644 $ 154.87
N1 34062142 $ 154.87 N1 93444518 $ 154.87
N1 34062143 $ 154.87 N1 93444519 $ 154.87
N1 34064101 $ 154.87 N1 93444520 $ 154.87
N1 34064102 $ 154.87 N1 93444521 $ 154.87
N1 34064103 $ 154.87 N1 93444522 $ 154.87
N1 34064104 $ 154.87 N1 93444523 $ 154.87
N1 34064105 $ 154.87 N1 93444524 $ 154.87
N1 34064106 $ 154.87 N1 93444525 $ 154.87
N1 34064107 $ 154.87 N1 93444526 $ 154.87
N1 34064108 $ 154.87 N1 93444527 $ 154.87
N1 34064109 $ 154.87 N1 93444528 $ 154.87
N1 34064110 $ 154.87 N1 93444529 $ 154.87
N1 34064111 $ 154.87 N1 93444530 $ 154.87
N1 34064112 $ 154.87 N1 93444531 $ 154.87
N1 34064113 $ 154.87 N1 93444532 $ 154.87
N1 34064114 $ 154.87 N1 93444533 $ 154.87
N1 34064115 $ 154.87 N1 93444534 $ 154.87
N1 34064116 $ 154.87 N1 93444535 $ 154.87
N1 34064117 $ 154.87 N1 93444536 $ 154.87
N1 34064118 $ 154.87 N1 93444537 $ 154.87
N1 34064119 $ 154.87 N1 93444538 $ 154.87
N1 34064120 $ 154.87 N1 93444539 $ 154.87
N1 34064121 $ 154.87 N1 93444540 $ 154.87
N1 34064122 $ 154.87 N1 93444541 $ 154.87
N1 34064123 $ 154.87 N1 93444542 $ 154.87
N1 34064124 $ 154.87 N1 93444543 $ 154.87
N1 34064125 $ 154.87 N1 93444544 $ 154.87
N1 34064126 $ 154.87 N1 93444545 $ 154.87
N1 34064127 $ 154.87 N1 93444546 $ 154.87
1508

N1 34064128 $ 154.87 N1 93444547 $ 154.87
N1 34064129 $ 154.87 N1 93444548 $ 154.87
N1 34064130 $ 154.87 N1 93444549 $ 154.87
N1 34064131 $ 154.87 N1 93444550 $ 154.87
N1 34064132 $ 154.87 N1 93444551 $ 154.87
N1 34064133 $ 154.87 N1 93444552 $ 154.87
N1 34064134 $ 154.87 N1 93444553 $ 154.87
N1 34064135 $ 154.87 N1 93444554 $ 154.87
N1 34064136 $ 154.87 N1 93444555 $ 154.87
N1 34064137 $ 154.87 N1 93449201 $ 154.87
N1 34064138 $ 154.87 N1 93449202 $ 154.87
N1 34064139 $ 154.87 N1 93449203 $ 154.87
N1 34064140 $ 154.87 N1 93449204 $ 154.87
N1 34064141 $ 154.87 N1 93449205 $ 154.87
N1 34064142 $ 154.87 N1 93449206 $ 154.87
N1 34064143 $ 154.87 N1 93449207 $ 154.87
N1 34064144 $ 154.87 N1 93449208 $ 154.87
N1 34064145 $ 154.87 N1 93449209 $ 154.87
N1 34064146 $ 154.87 N1 93449210 $ 154.87
N1 34064147 $ 154.87 N1 93449211 $ 154.87
N1 34064148 $ 154.87 N1 93449212 $ 154.87
N1 34064149 $ 154.87 N1 93449213 $ 154.87
N1 34064150 $ 154.87 N1 93449214 $ 154.87
N1 34064151 $ 154.87 N1 93449215 $ 154.87
N1 34064152 $ 154.87 N1 93449216 $ 154.87
N1 34064153 $ 154.87 N1 93449217 $ 154.87
N1 34064154 $ 154.87 N1 93449218 $ 154.87
N1 34064155 $ 154.87 N1 93449219 $ 154.87
N1 34064156 $ 154.87 N1 93449220 $ 154.87
N1 34064157 $ 154.87 N1 93449221 $ 154.87
N1 34064158 $ 154.87 N1 93449222 $ 154.87
N1 34064159 $ 154.87 N1 93449223 $ 154.87
N1 34064160 $ 154.87 N1 93449224 $ 154.87
N1 34064161 $ 154.87 N1 93449225 $ 154.87
N1 34064162 $ 154.87 N1 93449226 $ 154.87
N1 34064163 $ 154.87 N1 93449227 $ 154.87
N1 34064164 $ 154.87 N1 93449228 $ 154.87
N1 34064165 $ 154.87 N1 93449229 $ 154.87
N1 34064166 $ 154.87 N1 93449230 $ 154.87
N1 34064167 $ 154.87 N1 93449231 $ 154.87
N1 34064168 $ 154.87 N1 93449232 $ 154.87
N1 34064169 $ 154.87 N1 93449233 $ 154.87
N1 34064170 $ 154.87 N1 93449234 $ 154.87
N1 34064171 $ 154.87 N1 93449235 $ 154.87
N1 34064172 $ 154.87 N1 93449236 $ 154.87
N1 34064173 $ 154.87 N1 93449237 $ 154.87
N1 34064174 $ 154.87 N1 93449238 $ 154.87
N1 34064175 $ 154.87 N1 93449239 $ 154.87
N1 34064176 $ 154.87 N1 93449240 $ 154.87
1509

N1 34064177 $ 154.87 N1 93449241 $ 154.87
N1 34064178 $ 154.87 N1 93449242 $ 154.87
N1 34065101 $ 154.87 N1 93449243 $ 154.87
N1 34065102 $ 154.87 N1 93449244 $ 154.87
N1 34065103 $ 154.87 N1 93449245 $ 154.87
N1 34065104 $ 154.87 N1 93449246 $ 154.87
N1 34065105 $ 154.87 N1 93449247 $ 154.87
N1 34065106 $ 154.87 N1 93449248 $ 154.87
N1 34065107 $ 154.87 N1 93449249 $ 154.87
N1 34065108 $ 154.87 N1 93449250 $ 154.87
N1 34065109 $ 154.87 N1 93449251 $ 154.87
N1 34065110 $ 154.87 N1 93449252 $ 154.87
N1 34065111 $ 154.87 N1 93449253 $ 154.87
N1 34065112 $ 154.87 N1 93449254 $ 154.87
N1 34065113 $ 154.87 N1 93449255 $ 154.87
N1 34065114 $ 154.87 N1 93449256 $ 154.87
N1 34065115 $ 154.87 N1 93449257 $ 154.87
N1 34065116 $ 154.87 N1 93449258 $ 154.87
N1 34065117 $ 154.87 N1 93449259 $ 154.87
N1 34065118 $ 154.87 N1 93449260 $ 154.87
N1 34065119 $ 154.87 N1 93449261 $ 154.87
N1 34065120 $ 154.87 N1 93449262 $ 154.87
N1 34065121 $ 154.87 N1 93449263 $ 154.87
N1 34065122 $ 154.87 N1 93449264 $ 154.87
N1 34065123 $ 154.87 N1 93449265 $ 154.87
N1 34065124 $ 154.87 N1 93449266 $ 154.87
N1 34065125 $ 154.87 N1 93449267 $ 154.87
N1 34065126 $ 154.87 N1 93449268 $ 154.87
N1 34065127 $ 154.87 N1 93449269 $ 154.87
N1 34065128 $ 154.87 N1 93449270 $ 154.87
N1 34065129 $ 154.87 N1 93449271 $ 154.87
N1 34065130 $ 154.87 N1 93449272 $ 154.87
N1 34065131 $ 154.87 N1 93449273 $ 154.87
N1 34065132 $ 154.87 N1 93449274 $ 154.87
N1 34065133 $ 154.87 N1 93449275 $ 154.87
N1 34065134 $ 154.87 N1 93449276 $ 154.87
N1 34065135 $ 154.87 N1 93449277 $ 154.87
N1 34065136 $ 154.87 N1 93449278 $ 154.87
N1 34065137 $ 154.87 N1 93449279 $ 154.87
N1 34065138 $ 154.87 N1 93449280 $ 154.87
N1 34065139 $ 154.87 N1 93449281 $ 154.87
N1 34065140 $ 154.87 N1 93449282 $ 154.87
N1 34065141 $ 154.87 N1 93449283 $ 154.87
N1 34065142 $ 154.87 N1 93449292 $ 154.87
N1 34065143 $ 154.87 N1 93449293 $ 154.87
N1 34065144 $ 154.87 N1 93449294 $ 154.87
N1 34065145 $ 154.87 N1 93449295 $ 154.87
N1 34066101 $ 154.87 N1 93449296 $ 154.87
N1 34066102 $ 154.87 N1 93449297 $ 154.87
1510

N1 34066103 $ 154.87 N1 93449298 $ 154.87
N1 34066104 $ 154.87 N1 93449299 $ 154.87
N1 34066105 $ 154.87 N1 93449300 $ 154.87
N1 34066106 $ 154.87 N1 93449301 $ 154.87
N1 34066107 $ 154.87 N1 93449302 $ 154.87
N1 34066108 $ 154.87 N1 93449303 $ 154.87
N1 34066109 $ 154.87 N1 93449304 $ 154.87
N1 34066110 $ 154.87 N1 93449305 $ 154.87
N1 34066111 $ 154.87 N1 93449306 $ 154.87
N1 34066112 $ 154.87 N1 93449307 $ 154.87
N1 34066113 $ 154.87 N1 93449308 $ 154.87
N1 34066114 $ 154.87 N1 93449309 $ 154.87
N1 34066115 $ 154.87 N1 93449310 $ 154.87
N1 34066116 $ 154.87 N1 93449311 $ 154.87
N1 34066117 $ 154.87 N1 93449312 $ 154.87
N1 34066118 $ 154.87 N1 93449313 $ 154.87
N1 34066119 $ 154.87 N1 93449314 $ 154.87
N1 34066120 $ 154.87 N1 93449315 $ 154.87
N1 34066121 $ 154.87 N1 93449316 $ 154.87
N1 34066122 $ 154.87 N1 93449317 $ 154.87
N1 34066123 $ 154.87 N1 93449318 $ 154.87
N1 34066124 $ 154.87 N1 93449319 $ 154.87
N1 34066125 $ 154.87 N1 93449320 $ 154.87
N1 34066126 $ 154.87 N1 93449321 $ 154.87
N1 34066127 $ 154.87 N1 93449322 $ 154.87
N1 34066128 $ 154.87 N1 93449323 $ 154.87
N1 34066129 $ 154.87 N1 93449324 $ 154.87
N1 34066130 $ 154.87 N1 93449325 $ 154.87
N1 34066131 $ 154.87 N1 93449326 $ 154.87
N1 34066132 $ 154.87 N1 93449327 $ 154.87
N1 34066133 $ 154.87 N1 93449328 $ 154.87
N1 34066134 $ 154.87 N1 93449329 $ 154.87
N1 34066135 $ 154.87 N1 93449330 $ 154.87
N1 34066136 $ 154.87 N1 93449331 $ 154.87
N1 34066137 $ 154.87 N1 93449332 $ 154.87
N1 34066138 $ 154.87 N1 93449333 $ 154.87
N1 34066139 $ 154.87 N1 93449334 $ 154.87
N1 34066140 $ 154.87 N1 93449335 $ 154.87
N1 34066141 $ 154.87 N1 93449336 $ 154.87
N1 34066142 $ 154.87 N1 93449337 $ 154.87
N1 34066143 $ 154.87 N1 93449338 $ 154.87
N1 34066144 $ 154.87 N1 93449339 $ 154.87
N1 34066145 $ 154.87 N1 93449340 $ 154.87
N1 34066146 $ 154.87 N1 93449341 $ 154.87
N1 34066147 $ 154.87 N1 93449342 $ 154.87
N1 34066148 $ 154.87 N1 93449343 $ 154.87
N1 34066149 $ 154.87 N1 93449344 $ 154.87
N1 34066150 $ 154.87 N1 93449345 $ 154.87
N1 34066151 $ 154.87 N1 93449346 $ 154.87
1511

N1 34066152 $ 154.87 N1 93449347 $ 154.87
N1 34066153 $ 154.87 N1 93449348 $ 154.87
N1 34066154 $ 154.87 N1 93449349 $ 154.87
N1 34066155 $ 154.87 N1 93449350 $ 154.87
N1 34066156 $ 154.87 N1 93449351 $ 154.87
N1 34066157 $ 154.87 N1 93449352 $ 154.87
N1 34066158 $ 154.87 N1 93449353 $ 154.87
N1 34066159 $ 154.87 N1 93449354 $ 154.87
N1 34066160 $ 154.87 N1 93449355 $ 154.87
N1 34066161 $ 154.87 N1 93449356 $ 154.87
N1 34066162 $ 154.87 N1 93449357 $ 154.87
N1 34066163 $ 154.87 N1 93449358 $ 154.87
N1 34066164 $ 154.87 N1 93449359 $ 154.87
N1 34066165 $ 154.87 N1 93449360 $ 154.87
N1 34066166 $ 154.87 N1 93449361 $ 154.87
N1 34066167 $ 154.87 N1 93449362 $ 154.87
N1 34066168 $ 154.87 N1 93449363 $ 154.87
N1 34066169 $ 154.87 N1 93449364 $ 154.87
N1 34066170 $ 154.87 N1 93449365 $ 154.87
N1 34067101 $ 154.87 N1 93449366 $ 154.87
N1 34067102 $ 154.87 N1 93449367 $ 154.87
N1 34067103 $ 154.87 N1 93449368 $ 154.87
N1 34067104 $ 154.87 N1 93449369 $ 154.87
N1 34067105 $ 154.87 N1 93449370 $ 154.87
N1 34067106 $ 154.87 N1 93449371 $ 154.87
N1 34067107 $ 154.87 N1 93449372 $ 154.87
N1 34067108 $ 154.87 N1 93449373 $ 154.87
N1 34067109 $ 154.87 N1 93449374 $ 154.87
N1 34067110 $ 154.87 N1 93449375 $ 154.87
N1 34067111 $ 154.87 N1 93449376 $ 154.87
N1 34067112 $ 154.87 N1 93449377 $ 154.87
N1 34067113 $ 154.87 N1 93449378 $ 154.87
N1 34067114 $ 154.87 N1 93449379 $ 154.87
N1 34067115 $ 154.87 N1 93449380 $ 154.87
N1 34067116 $ 154.87 N1 93449381 $ 154.87
N1 34067117 $ 154.87 N1 93449382 $ 154.87
N1 34067118 $ 154.87 N1 93449383 $ 154.87
N1 34067119 $ 154.87 N1 93449384 $ 154.87
N1 34067120 $ 154.87 N1 93449385 $ 154.87
N1 34067121 $ 154.87 N1 93449386 $ 154.87
N1 34067122 $ 154.87 N1 93449387 $ 154.87
N1 34067123 $ 154.87 N1 93449388 $ 154.87
N1 34067124 $ 154.87 N1 93449389 $ 154.87
N1 34067125 $ 154.87 N1 93449390 $ 154.87
N1 34067126 $ 154.87 N1 93739301 $ 154.87
N1 34067127 $ 154.87 N1 93739302 $ 154.87
N1 34067128 $ 154.87 N1 93739303 $ 154.87
N1 34067129 $ 154.87 N1 93739304 $ 154.87
N1 34067130 $ 154.87 N1 93739305 $ 154.87
1512

N1 34067131 $ 154.87 N1 93739306 $ 154.87
N1 34067132 $ 154.87 N1 93739307 $ 154.87
N1 34067133 $ 154.87 N1 93739308 $ 154.87
N1 34067134 $ 154.87 N1 93739309 $ 154.87
N1 34067135 $ 154.87 N1 93739310 $ 154.87
N1 34067136 $ 154.87 N1 93739311 $ 154.87
N1 34067137 $ 154.87 N1 93739312 $ 154.87
N1 34067138 $ 154.87 N1 93739313 $ 154.87
N1 34067139 $ 154.87 N1 93739314 $ 154.87
N1 34067140 $ 154.87 N1 93739315 $ 154.87
N1 34067141 $ 154.87 N1 93739316 $ 154.87
N1 34067142 $ 154.87 N1 93739317 $ 154.87
N1 34067143 $ 154.87 N1 93739318 $ 154.87
N1 34067144 $ 154.87 N1 93739319 $ 154.87
N1 34067145 $ 154.87 N1 93739320 $ 154.87
N1 34067146 $ 154.87 N1 93739321 $ 154.87
N1 34067147 $ 154.87 N1 93739322 $ 154.87
N1 34067148 $ 154.87 N1 93739323 $ 154.87
N1 34067149 $ 154.87 N1 93739324 $ 154.87
N1 34067150 $ 154.87 N1 93739325 $ 154.87
N1 34067151 $ 154.87 N1 93739326 $ 154.87
N1 34067152 $ 154.87 N1 93739327 $ 154.87
N1 34067153 $ 154.87 N1 93739328 $ 154.87
N1 34067154 $ 154.87 N1 93739329 $ 154.87
N1 34067155 $ 154.87 N1 93739330 $ 154.87
N1 34067156 $ 154.87 N1 93739331 $ 154.87
N1 34067157 $ 154.87 N1 93739332 $ 154.87
N1 34067158 $ 154.87 N1 93739333 $ 154.87
N1 34067159 $ 154.87 N1 93739334 $ 154.87
N1 34067160 $ 154.87 N1 93739335 $ 154.87
N1 34067161 $ 154.87 N1 93739336 $ 154.87
N1 34067162 $ 154.87 N1 93739337 $ 154.87
N1 34068101 $ 154.87 N1 93739338 $ 154.87
N1 34068102 $ 154.87 N1 93739339 $ 154.87
N1 34068103 $ 154.87 N1 93739340 $ 154.87
N1 34068104 $ 154.87 N1 93739341 $ 154.87
N1 34068105 $ 154.87 N1 93739342 $ 154.87
N1 34068106 $ 154.87 N1 93739343 $ 154.87
N1 34068107 $ 154.87 N1 93739344 $ 154.87
N1 34068108 $ 154.87 N1 93739345 $ 154.87
N1 34068109 $ 154.87 N1 93739346 $ 154.87
N1 34068110 $ 154.87 N1 93739347 $ 154.87
N1 34068111 $ 154.87 N1 93739348 $ 154.87
N1 34068112 $ 154.87 N1 93739349 $ 154.87
N1 34068113 $ 154.87 N1 93739350 $ 154.87
N1 34068114 $ 154.87 N1 93739351 $ 154.87
N1 34068115 $ 154.87 N1 93739352 $ 154.87
N1 34068116 $ 154.87 N1 93739353 $ 154.87
N1 34068117 $ 154.87 N1 93739354 $ 154.87
1513

N1 34068118 $ 154.87 N1 93739355 $ 154.87
N1 34068119 $ 154.87 N1 93739356 $ 154.87
N1 34068120 $ 154.87 N1 93739357 $ 154.87
N1 34068121 $ 154.87 N1 93739358 $ 154.87
N1 34068122 $ 154.87 N1 93739359 $ 154.87
N1 34068123 $ 154.87 N1 93739360 $ 154.87
N1 34068124 $ 154.87 N1 93739361 $ 154.87
N1 34068125 $ 154.87 N1 93739362 $ 154.87
N1 34068126 $ 154.87 N1 93739363 $ 154.87
N1 34068127 $ 154.87 N1 93739364 $ 154.87
N1 34068128 $ 154.87 N1 93739365 $ 154.87
N1 34068129 $ 154.87 N1 93739366 $ 154.87
N1 34068130 $ 154.87 N1 93739367 $ 154.87
N1 34068131 $ 154.87 N1 93739368 $ 154.87
N1 34068132 $ 154.87 N1 93739369 $ 154.87
N1 34068133 $ 154.87 N1 93739370 $ 154.87
N1 34068134 $ 154.87 N1 93739371 $ 154.87
N1 34068135 $ 154.87 N1 93739372 $ 154.87
N1 34068136 $ 154.87 N1 93739373 $ 154.87
N1 34068137 $ 154.87 N1 93739374 $ 154.87
N1 34068138 $ 154.87 N1 93739375 $ 154.87
N1 34068139 $ 154.87 N1 93739376 $ 154.87
N1 34068140 $ 154.87 N1 93739377 $ 154.87
N1 34068141 $ 154.87 N1 93739378 $ 154.87
N1 34068142 $ 154.87 N1 93739379 $ 154.87
N1 34068143 $ 154.87 N1 93739380 $ 154.87
N1 34068144 $ 154.87 N1 93739381 $ 154.87
N1 34068145 $ 154.87 N1 93739382 $ 154.87
N1 34068146 $ 154.87 N1 93739383 $ 154.87
N1 34068147 $ 154.87 N1 93739384 $ 154.87
N1 34068148 $ 154.87 N1 93739385 $ 154.87
N1 34068149 $ 154.87 N1 93739386 $ 154.87
N1 34068150 $ 154.87 N1 93739387 $ 154.87
N1 34068151 $ 154.87 N1 93739388 $ 154.87
N1 34068152 $ 154.87 N1 93739389 $ 154.87
N1 34068153 $ 154.87 N1 93739390 $ 154.87
N1 34069101 $ 154.87 N1 93739391 $ 154.87
N1 34069102 $ 154.87 N1 93739392 $ 154.87
N1 34069103 $ 154.87 N1 93739393 $ 154.87
N1 34069104 $ 154.87 N1 93739394 $ 154.87
N1 34069105 $ 154.87 N1 93739395 $ 154.87
N1 34069106 $ 154.87 N1 93739396 $ 154.87
N1 34069107 $ 154.87 N1 93739397 $ 154.87
N1 34069108 $ 154.87 N1 93739398 $ 154.87
N1 34069109 $ 154.87 N1 93739399 $ 154.87
N1 34069110 $ 154.87 N1 93739400 $ 154.87
N1 34069111 $ 154.87 N1 93739401 $ 154.87
N1 34069112 $ 154.87 N1 93739402 $ 154.87
N1 34069113 $ 154.87 N1 93739403 $ 154.87
1514

N1 34069114 $ 154.87 N1 93739404 $ 154.87
N1 34069115 $ 154.87 N1 93739405 $ 154.87
N1 34069116 $ 154.87 N1 93739406 $ 154.87
N1 34069117 $ 154.87 N1 93739407 $ 154.87
N1 34069118 $ 154.87 N1 93739408 $ 154.87
N1 34069119 $ 154.87 N1 93739409 $ 154.87
N1 34069120 $ 154.87 N1 93739410 $ 154.87
N1 34069121 $ 154.87 N1 93739411 $ 154.87
N1 34069122 $ 154.87 N1 93739412 $ 154.87
N1 34069123 $ 154.87 N1 93739413 $ 154.87
N1 34069124 $ 154.87 N1 93739414 $ 154.87
N1 34069125 $ 154.87 N1 93739415 $ 154.87
N1 34069126 $ 154.87 N1 93739416 $ 154.87
N1 34069127 $ 154.87 N1 93739417 $ 154.87
N1 34069128 $ 154.87 N1 93739418 $ 154.87
N1 34069129 $ 154.87 N1 93739419 $ 154.87
N1 34069130 $ 154.87 N1 93739420 $ 154.87
N1 34069131 $ 154.87 N1 93739421 $ 154.87
N1 34069132 $ 154.87 N1 93739422 $ 154.87
N1 34069133 $ 154.87 N1 93739423 $ 154.87
N1 34069134 $ 154.87 N1 93739424 $ 154.87
N1 34069135 $ 154.87 N1 93739425 $ 154.87
N1 34069136 $ 154.87 N1 93739426 $ 154.87
N1 34069137 $ 154.87 N1 93739427 $ 154.87
N1 34069138 $ 154.87 N1 93739428 $ 154.87
N1 34069139 $ 154.87 N1 93739429 $ 154.87
N1 34069140 $ 154.87 N1 93739430 $ 154.87
N1 34069141 $ 154.87 N1 93739431 $ 154.87
N1 34069142 $ 154.87 N1 93739432 $ 154.87
N1 34069143 $ 154.87 N1 34150365 $ 154.87
N1 34069144 $ 154.87 N1 34150366 $ 154.87
N1 34069145 $ 154.87 N1 34150367 $ 154.87
N1 34069146 $ 154.87 N1 34150201 $ 154.87
N1 34069147 $ 154.87 N1 34150202 $ 154.87
N1 34069148 $ 154.87 N1 34150203 $ 154.87
N1 34069149 $ 154.87 N1 34150204 $ 154.87
N1 34069150 $ 154.87 N1 34150205 $ 154.87
N1 34069151 $ 154.87 N1 34150206 $ 154.87
N1 34069152 $ 154.87 N1 34150207 $ 154.87
N1 34069153 $ 154.87 N1 34150208 $ 154.87
N1 34069154 $ 154.87 N1 34150209 $ 154.87
N1 34069155 $ 154.87 N1 34150210 $ 154.87
N1 34069156 $ 154.87 N1 34150211 $ 154.87
N1 34069157 $ 154.87 N1 34150212 $ 154.87
N1 34069158 $ 154.87 N1 34150213 $ 154.87
N1 34069159 $ 154.87 N1 34150214 $ 154.87
N1 34069160 $ 154.87 N1 34150215 $ 154.87
N1 34069161 $ 154.87 N1 34150216 $ 154.87
N1 34069162 $ 154.87 N1 34150217 $ 154.87
1515

N1 34069163 $ 154.87 N1 34150218 $ 154.87
N1 34069164 $ 154.87 N1 34150219 $ 154.87
N1 34069165 $ 154.87 N1 34150220 $ 154.87
N1 34069166 $ 154.87 N1 34150221 $ 154.87
N1 34069167 $ 154.87 N1 34150222 $ 154.87
N1 34069168 $ 154.87 N1 34150223 $ 154.87
N1 34069169 $ 154.87 N1 34150224 $ 154.87
N1 34069170 $ 154.87 N1 34150225 $ 154.87
N1 34069171 $ 154.87 N1 34150226 $ 154.87
N1 34069172 $ 154.87 N1 34150227 $ 154.87
N1 34069173 $ 154.87 N1 34150228 $ 154.87
N1 34069174 $ 154.87 N1 34150229 $ 154.87
N1 34069175 $ 154.87 N1 34150230 $ 154.87
N1 34069176 $ 154.87 N1 34150231 $ 154.87
N1 34069177 $ 154.87 N1 34150232 $ 154.87
N1 34069178 $ 154.87 N1 34150233 $ 154.87
N1 34069179 $ 154.87 N1 34150234 $ 154.87
N1 34069180 $ 154.87 N1 34150235 $ 154.87
N1 34069181 $ 154.87 N1 33935206 $ 154.87
N1 34070101 $ 154.87 N1 34020213 $ 154.87
N1 34070102 $ 154.87 N1 34412302 $ 154.87
N1 34070103 $ 154.87 N1 33616213 $ 154.87
N1 34070104 $ 154.87 N1 33636148 $ 154.87
N1 34070105 $ 154.87 N1 34617201 $ 154.87
N1 34070106 $ 154.87 N1 33928317 $ 154.87
N1 34070107 $ 154.87 N1 33632304 $ 154.87
N1 34070108 $ 154.87 N1 33632233 $ 154.87
N1 34070109 $ 154.87 N1 34416220 $ 154.87
N1 34070110 $ 154.87 N1 34416321 $ 154.87
N1 34070111 $ 154.87 N1 33629135 $ 154.87
N1 34070112 $ 154.87 N1 33902129 $ 154.87
N1 34070113 $ 154.87 N1 33904128 $ 154.87
N1 34070114 $ 154.87 N1 33932105 $ 154.87
N1 34070115 $ 154.87 N1 33935419 $ 154.87
N1 34070116 $ 154.87 N1 33619214 $ 154.87
N1 34070117 $ 154.87 N1 33904204 $ 154.87
N1 34070118 $ 154.87 N1 34014511 $ 154.87
N1 34070119 $ 154.87 N1 33604212 $ 154.87
N1 34070120 $ 154.87 N1 33641314 $ 154.87
N1 34070121 $ 154.87 N1 33648325 $ 154.87
N1 34070122 $ 154.87 N1 33645144 $ 154.87
N1 34070123 $ 154.87 N1 33904310 $ 154.87
N1 34070124 $ 154.87 N1 34048139 $ 154.87
N1 34070125 $ 154.87 N1 34618144 $ 154.87
N1 34070126 $ 154.87 N1 34414204 $ 154.87
N1 34070127 $ 154.87 N1 34412113 $ 154.87
N1 34070128 $ 154.87 N1 34014521 $ 154.87
N1 34070129 $ 154.87 N1 33912124 $ 154.87
N1 34070130 $ 154.87 N1 33932232 $ 154.87
1516

N1 34070131 $ 154.87 N1 33933103 $ 154.87
N1 34070132 $ 154.87 N1 34412408 $ 154.87
N1 34070133 $ 154.87 N1 33618208 $ 154.87
N1 34070134 $ 154.87 N1 34415314 $ 154.87
N1 34070135 $ 154.87 N1 34618152 $ 154.87
N1 34070136 $ 154.87 N1 33931302 $ 154.87
N1 34070137 $ 154.87 N1 33649105 $ 154.87
N1 34070138 $ 154.87 N1 34416208 $ 154.87
N1 34070139 $ 154.87 N1 33904211 $ 154.87
N1 34070140 $ 154.87 N1 34014545 $ 154.87
N1 34070141 $ 154.87 N1 34035123 $ 154.87
N1 34070142 $ 154.87 N1 33645107 $ 154.87
N1 34070143 $ 154.87 N1 33605108 $ 154.87
N1 34070144 $ 154.87 N1 34617211 $ 154.87
N1 34070145 $ 154.87 N1 33934517 $ 154.87
N1 34070146 $ 154.87 N1 34415713 $ 154.87
N1 34070147 $ 154.87 N1 33639111 $ 154.87
N1 34070148 $ 154.87 N1 33642308 $ 154.87
N1 34070149 $ 154.87 N1 33640403 $ 154.87
N1 34070150 $ 154.87 N1 34024108 $ 154.87
N1 34070151 $ 154.87 N1 33642301 $ 154.87
N1 34070152 $ 154.87 N1 33648509 $ 154.87
N1 34070153 $ 154.87 N1 34618112 $ 154.87
N1 34070154 $ 154.87 N1 33658175 $ 154.87
N1 34070155 $ 154.87 N1 33641311 $ 154.87
N1 34070156 $ 154.87 N1 33615119 $ 154.87
N1 34070157 $ 154.87 N1 34009209 $ 154.87
N1 34070158 $ 154.87 N1 34617311 $ 154.87
N1 34070159 $ 154.87 N1 33646304 $ 154.87
N1 34070160 $ 154.87 N1 34618102 $ 154.87
N1 34070161 $ 154.87 N1 33629137 $ 154.87
N1 34070162 $ 154.87 N1 33933120 $ 154.87
N1 34070163 $ 154.87 N1 33642302 $ 154.87
N1 34070164 $ 154.87 N1 33936404 $ 154.87
N1 34070165 $ 154.87 N1 34143119 #REF!
N1 34070166 $ 154.87 N1 34143120 #REF!
N1 34070167 $ 154.87 N1 34143121 #REF!
N1 34070168 $ 154.87 N1 34143355 #REF!
N1 34070169 $ 154.87 N1 34143356 #REF!
N1 34070170 $ 154.87 N1 34147125 $ 340.71
N1 34070171 $ 154.87 N1 34147120 $ 449.12
N1 34070172 $ 154.87 N1 34132123 $ 459.96
N1 34070173 $ 154.87 N1 34147121 $ 495.58
N1 34070174 $ 154.87 N1 34132127 $ 600.90
N1 34070175 $ 154.87 N1 34143348 $ 628.77
N1 34070176 $ 154.87 N1 34142133 $ 633.42
N1 34070177 $ 154.87 N1 33911237 $ 744.92
N1 34070178 $ 154.87 N1 34143323 $ 749.57
N1 34070179 $ 154.87 N1 34132124 $ 779.00
1517

N1 34070180 $ 154.87 N1 33911236 $ 935.41
N1 34071101 $ 154.87 N1 34132118 $ 1,043.82
N1 34071102 $ 154.87 N1 34132128 $ 1,101.13
N1 34071103 $ 154.87 N1 34132120 $ 1,215.73
N1 34071104 $ 154.87 N1 34137505 $ 1,238.96
N1 34071105 $ 154.87 N1 34136605 $ 1,300.91
N1 34071106 $ 154.87 N1 34136607 $ 1,300.91
N1 34071107 $ 154.87 N1 34148128 $ 1,548.70
N1 34071108 $ 154.87 N1 34152155 $ 1,548.70
N1 34071109 $ 154.87 N1 34132122 $ 1,669.50
N1 34071110 $ 154.87 N1 33911235 $ 2,005.57
N1 34071111 $ 154.87 N1 34633136 $ 2,021.05
N1 34071112 $ 154.87 N1 34132119 $ 2,216.19
N1 34071113 $ 154.87 N1 33604129 $ 2,657.57
N1 34071114 $ 154.87 N1 34143305 $ 2,762.88
N1 34071115 $ 154.87 N1 34150372 $ 3,250.72
N1 34071116 $ 154.87 N1 34633137 $ 3,306.47
N1 34071117 $ 154.87 N1 34138120 $ 4,169.10
N1 34071118 $ 154.87 N1 34132129 $ 5,282.62
N1 34071119 $ 154.87 N1 34132125 $ 6,272.24
N1 34071120 $ 154.87 N1 34002178 $ 45,748.60
N1 34071121 $ 154.87 N1 33944104 $ 3,193.42
N1 34071122 $ 154.87 N1 34616429 $ 3,176.38
N1 34071123 $ 154.87 N1 33918103 $ 4,790.13
N1 34071124 $ 154.87 N1 93254205 $ 108.41
N1 34071125 $ 154.87 N1 93254206 $ 108.41
N1 34071126 $ 154.87 N1 93254207 $ 108.41
N1 34071127 $ 154.87 N1 93254208 $ 108.41
N1 34071128 $ 154.87 N1 93254209 $ 108.41
N1 34071129 $ 154.87 N1 93254210 $ 108.41
N1 34071130 $ 154.87 N1 93254211 $ 108.41
N1 34071131 $ 154.87 N1 93254212 $ 108.41
N1 34071132 $ 154.87 N1 93254213 $ 108.41
N1 34071133 $ 154.87 N1 93254214 $ 108.41
N1 34071134 $ 154.87 N1 93254215 $ 108.41
N1 34071135 $ 154.87 N1 93254216 $ 108.41
N1 34071136 $ 154.87 N1 93254217 $ 108.41
N1 34071137 $ 154.87 N1 93254218 $ 108.41
N1 34071138 $ 154.87 N1 93254221 $ 108.41
N1 34071139 $ 154.87 N1 93254222 $ 108.41
N1 34071140 $ 154.87 N1 93254223 $ 108.41
N1 34071141 $ 154.87 N1 93254224 $ 108.41
N1 34071142 $ 154.87 N1 93254230 $ 108.41
N1 34071143 $ 154.87 N1 93254231 $ 108.41
N1 34071144 $ 154.87 N1 93254232 $ 108.41
N1 34071145 $ 154.87 N1 93254233 $ 108.41
N1 34071146 $ 154.87 N1 93449395 $ 108.41
N1 34071147 $ 154.87 N1 93449396 $ 108.41
N1 34071148 $ 154.87 N1 93449397 $ 108.41
1518

N1 34071149 $ 154.87 N1 93449398 $ 108.41
N1 34071150 $ 154.87 N1 93449399 $ 108.41
N1 34071151 $ 154.87 N1 93449400 $ 108.41
N1 34071152 $ 154.87 N1 93449401 $ 108.41
N1 34071153 $ 154.87 N1 93449402 $ 108.41
N1 34072101 $ 154.87 N1 93449403 $ 108.41
N1 34072102 $ 154.87 N1 93449404 $ 108.41
N1 34072103 $ 154.87 N1 93449405 $ 108.41
N1 34072104 $ 154.87 N1 93449406 $ 108.41
N1 34072105 $ 154.87 N1 93449407 $ 108.41
N1 34072106 $ 154.87 N1 93449408 $ 108.41
N1 34072107 $ 154.87 N1 93449409 $ 108.41
N1 34072108 $ 154.87 N1 93449410 $ 108.41
N1 34072109 $ 154.87 N1 93449411 $ 108.41
N1 34072110 $ 154.87 N1 93449412 $ 108.41
N1 34072111 $ 154.87 N1 93449413 $ 108.41
N1 34072112 $ 154.87 N1 93449414 $ 108.41
N1 34072113 $ 154.87 N1 93449415 $ 108.41
N1 34072114 $ 154.87 N1 93449416 $ 108.41
N1 34072115 $ 154.87 N1 93449417 $ 108.41
N1 34072116 $ 154.87 N1 93449418 $ 108.41
N1 34072117 $ 154.87 N1 93449419 $ 108.41
N1 34072118 $ 154.87 N1 93449420 $ 108.41
N1 34072119 $ 154.87 N1 93449421 $ 108.41
N1 34072120 $ 154.87 N1 93449422 $ 108.41
N1 34072121 $ 154.87 N1 93449423 $ 108.41
N1 34072122 $ 154.87 N1 93449424 $ 108.41
N1 34072123 $ 154.87 N1 93449425 $ 108.41
N1 34072124 $ 154.87 N1 93449426 $ 108.41
N1 34072125 $ 154.87 N1 93449427 $ 108.41
N1 34072126 $ 154.87 N1 93449428 $ 108.41
N1 34072127 $ 154.87 N1 93449429 $ 108.41
N1 34072128 $ 154.87 N1 93449430 $ 108.41
N1 34072129 $ 154.87 N1 93449431 $ 108.41
N1 34072130 $ 154.87 N1 93449432 $ 108.41
N1 34072131 $ 154.87 N1 93449433 $ 108.41
N1 34072132 $ 154.87 N1 93449434 $ 108.41
N1 34072133 $ 154.87 N1 93449435 $ 108.41
N1 34072134 $ 154.87 N1 93449436 $ 108.41
N1 34072135 $ 154.87 N1 93449437 $ 108.41
N1 34072136 $ 154.87 N1 93449438 $ 108.41
N1 34072137 $ 154.87 N1 93449439 $ 108.41
N1 34072138 $ 154.87 N1 93449440 $ 108.41
N1 34072139 $ 154.87 N1 93449441 $ 108.41
N1 34072140 $ 154.87 N1 93449442 $ 108.41
N1 34072141 $ 154.87 N1 93449443 $ 108.41
N1 34072142 $ 154.87 N1 93449444 $ 108.41
N1 34072143 $ 154.87 N1 93449445 $ 108.41
N1 34072144 $ 154.87 N1 93449446 $ 108.41
1519

N1 34072145 $ 154.87 N1 93449447 $ 108.41
N1 34072146 $ 154.87 N1 93449448 $ 108.41
N1 34072147 $ 154.87 N1 93449449 $ 108.41
N1 34072148 $ 154.87 N1 93449450 $ 108.41
N1 34072149 $ 154.87 N1 93449451 $ 108.41
N1 34138129 $ 154.87 N1 93449452 $ 108.41
N1 34138130 $ 154.87 N1 93449453 $ 108.41
N1 34138131 $ 154.87 N1 93449454 $ 108.41
N1 34138132 $ 154.87 N1 93449455 $ 108.41
N1 34138133 $ 154.87 N1 93449456 $ 108.41
N1 34138134 $ 154.87 N1 93449457 $ 108.41
N1 34138135 $ 154.87 N1 93449458 $ 108.41
N1 34138136 $ 154.87 N1 93449459 $ 108.41
N1 34138137 $ 154.87 N1 93449460 $ 108.41
N1 34138138 $ 154.87 N1 93449461 $ 108.41
N1 34138139 $ 154.87 N1 93449462 $ 108.41
N1 34138140 $ 154.87 N1 93449463 $ 108.41
N1 34138141 $ 154.87 N1 93449464 $ 108.41
N1 34138142 $ 154.87 N1 93449465 $ 108.41
N1 34138143 $ 154.87 N1 93449466 $ 108.41
N1 34138144 $ 154.87 N1 93449467 $ 108.41
N1 34138145 $ 154.87 N1 93449468 $ 108.41
N1 34138146 $ 154.87 N1 93449469 $ 108.41
N1 34138147 $ 154.87 N1 93449470 $ 108.41
N1 34138148 $ 154.87 N1 93449471 $ 108.41
N1 34138149 $ 154.87 N1 93449472 $ 108.41
N1 34138150 $ 154.87 N1 93449473 $ 108.41
N1 34138151 $ 154.87 N1 93449474 $ 108.41
N1 34138152 $ 154.87 N1 93449475 $ 108.41
N1 34138153 $ 154.87 N1 93449476 $ 108.41
N1 34138154 $ 154.87 N1 93449477 $ 108.41
N1 34138155 $ 154.87 N1 93449478 $ 108.41
N1 34138156 $ 154.87 N1 93449485 $ 108.41
N1 34138157 $ 154.87 N1 93449486 $ 108.41
N1 34138158 $ 154.87 N1 93449487 $ 108.41
N1 34138159 $ 154.87 N1 93449488 $ 108.41
N1 34138160 $ 154.87 N1 93449489 $ 108.41
N1 34138161 $ 154.87 N1 93449490 $ 108.41
N1 34138162 $ 154.87 N1 93449491 $ 108.41
N1 34138163 $ 154.87 N1 93449492 $ 108.41
N1 34138164 $ 154.87 N1 93449493 $ 108.41
N1 34138165 $ 154.87 N1 93449494 $ 108.41
N1 34138166 $ 154.87 N1 93449495 $ 108.41
N1 34138168 $ 154.87 N1 93449496 $ 108.41
N1 34138169 $ 154.87 N1 93449497 $ 108.41
N1 34138170 $ 154.87 N1 93449498 $ 108.41
N1 34138171 $ 154.87 N1 93449499 $ 108.41
N1 34138201 $ 154.87 N1 93449500 $ 108.41
N1 34138202 $ 154.87 N1 93449501 $ 108.41
1520

N1 34138203 $ 154.87 N1 93449502 $ 108.41
N1 34138204 $ 154.87 N1 93449503 $ 108.41
N1 34138205 $ 154.87 N1 93449504 $ 108.41
N1 34138206 $ 154.87 N1 93449505 $ 108.41
N1 34138207 $ 154.87 N1 93449506 $ 108.41
N1 34138208 $ 154.87 N1 93449507 $ 108.41
N1 34138209 $ 154.87 N1 93449508 $ 108.41
N1 34138210 $ 154.87 N1 93449509 $ 108.41
N1 34138211 $ 154.87 N1 93449510 $ 108.41
N1 34138212 $ 154.87 N1 93449511 $ 108.41
N1 34138213 $ 154.87 N1 93449512 $ 108.41
N1 34138214 $ 154.87 N1 93449513 $ 108.41
N1 34138215 $ 154.87 N1 93449514 $ 108.41
N1 34138216 $ 154.87 N1 93449515 $ 108.41
N1 34138217 $ 154.87 N1 93449516 $ 108.41
N1 34138218 $ 154.87 N1 93449517 $ 108.41
N1 34138219 $ 154.87 N1 93449518 $ 108.41
N1 34138220 $ 154.87 N1 93449519 $ 108.41
N1 34138221 $ 154.87 N1 93449520 $ 108.41
N1 34138222 $ 154.87 N1 93449521 $ 108.41
N1 34138223 $ 154.87 N1 93449522 $ 108.41
N1 34138224 $ 154.87 N1 93449523 $ 108.41
N1 34138225 $ 154.87 N1 93449524 $ 108.41
N1 34138226 $ 154.87 N1 93449525 $ 108.41
N1 34138227 $ 154.87 N1 93449526 $ 108.41
N1 34138228 $ 154.87 N1 93449527 $ 108.41
N1 34138229 $ 154.87 N1 93449528 $ 108.41
N1 34138230 $ 154.87 N1 93449529 $ 108.41
N1 34138231 $ 154.87 N1 93449530 $ 108.41
N1 34138232 $ 154.87 N1 93449531 $ 108.41
N1 34138233 $ 154.87 N1 93449532 $ 108.41
N1 34138234 $ 154.87 N1 93449550 $ 108.41
N1 34138235 $ 154.87 N1 93449551 $ 108.41
N1 34138236 $ 154.87 N1 93449552 $ 108.41
N1 34138301 $ 154.87 N1 93449553 $ 108.41
N1 34138302 $ 154.87 N1 93449554 $ 108.41
N1 34138303 $ 154.87 N1 93449555 $ 108.41
N1 34138304 $ 154.87 N1 93449556 $ 108.41
N1 34138305 $ 154.87 N1 93449557 $ 108.41
N1 34138306 $ 154.87 N1 93449558 $ 108.41
N1 34138307 $ 154.87 N1 93449559 $ 108.41
N1 34138308 $ 154.87 N1 93449560 $ 108.41
N1 34138309 $ 154.87 N1 93449561 $ 108.41
N1 34138310 $ 154.87 N1 93449562 $ 108.41
N1 34138311 $ 154.87 N1 93449563 $ 108.41
N1 34138312 $ 154.87 N1 93449564 $ 108.41
N1 34138313 $ 154.87 N1 93449565 $ 108.41
N1 34138314 $ 154.87 N1 93449566 $ 108.41
N1 34142101 $ 154.87 N1 93449567 $ 108.41
1521

N1 34142102 $ 154.87 N1 93449568 $ 108.41
N1 34142103 $ 154.87 N1 93449569 $ 108.41
N1 34142104 $ 154.87 N1 93449570 $ 108.41
N1 34142105 $ 154.87 N1 93449571 $ 108.41
N1 34142106 $ 154.87 N1 93449572 $ 108.41
N1 34142107 $ 154.87 N1 93449573 $ 108.41
N1 34142108 $ 154.87 N1 93449574 $ 108.41
N1 34142109 $ 154.87 N1 93449575 $ 108.41
N1 34142110 $ 154.87 N1 93449576 $ 108.41
N1 34142111 $ 154.87 N1 93449577 $ 108.41
N1 34142112 $ 154.87 N1 93449578 $ 108.41
N1 34142113 $ 154.87 N1 93449579 $ 108.41
N1 34142114 $ 154.87 N1 93449580 $ 108.41
N1 34142115 $ 154.87 N1 93449581 $ 108.41
N1 34142116 $ 154.87 N1 93449582 $ 108.41
N1 34142117 $ 154.87 N1 93449583 $ 108.41
N1 34142118 $ 154.87 N1 93449584 $ 108.41
N1 34142119 $ 154.87 N1 93449585 $ 108.41
N1 34142120 $ 154.87 N1 93449586 $ 108.41
N1 34142121 $ 154.87 N1 93449587 $ 108.41
N1 34142122 $ 154.87 N1 93449588 $ 108.41
N1 34142123 $ 154.87 N1 93449589 $ 108.41
N1 34142124 $ 154.87 N1 93449590 $ 108.41
N1 34142125 $ 154.87 N1 93449591 $ 108.41
N1 34142126 $ 154.87 N1 93449592 $ 108.41
N1 34142127 $ 154.87 N1 93449593 $ 108.41
N1 34142128 $ 154.87 N1 93449594 $ 108.41
N1 34142129 $ 154.87 N1 93449595 $ 108.41
N1 34142130 $ 154.87 N1 93449596 $ 108.41
N1 34142131 $ 154.87 N1 93449597 $ 108.41
N1 34142132 $ 154.87 N1 93915007 $ 108.41
N1 34142135 $ 154.87 N1 93915008 $ 108.41
N1 34142136 $ 154.87 N1 93915009 $ 108.41
N1 34142137 $ 154.87 N1 93915010 $ 108.41
N1 34142138 $ 154.87 N1 93915011 $ 108.41
N1 34142139 $ 154.87 N1 93915012 $ 108.41
N1 34142140 $ 154.87 N1 93915013 $ 108.41
N1 34142141 $ 154.87 N1 93915014 $ 108.41
N1 34142142 $ 154.87 N1 93915015 $ 108.41
N1 34142201 $ 154.87 N1 93915016 $ 108.41
N1 34142202 $ 154.87 N1 93915017 $ 108.41
N1 34142203 $ 154.87 N1 93915018 $ 108.41
N1 34142204 $ 154.87 N1 93915019 $ 108.41
N1 34142205 $ 154.87 N1 93915020 $ 108.41
N1 34142206 $ 154.87 N1 93915021 $ 108.41
N1 34142207 $ 154.87 N1 93915022 $ 108.41
N1 34142208 $ 154.87 N1 33902209 $ 433.64
N1 34142209 $ 154.87 N1 33932238 $ 433.64
N1 34142211 $ 154.87 N1 34416229 $ 325.23
1522

N1 34142212 $ 154.87 N1 93943201 $ 108.41
N1 34142213 $ 154.87 N1 93943202 $ 108.41
N1 34142214 $ 154.87 N1 93943203 $ 108.41
N1 34142215 $ 154.87 N1 93943204 $ 108.41
N1 34142216 $ 154.87 N1 93943205 $ 108.41
N1 34142217 $ 154.87 N1 93943206 $ 108.41
N1 34142218 $ 154.87 N1 93943207 $ 108.41
N1 34142219 $ 154.87 N1 93943208 $ 108.41
N1 34142220 $ 154.87 N1 93943209 $ 108.41
N1 34142301 $ 154.87 N1 93943210 $ 108.41
N1 34142302 $ 154.87 N1 93943211 $ 108.41
N1 34142303 $ 154.87 N1 93943212 $ 108.41
N1 34142304 $ 154.87 N1 93943213 $ 108.41
N1 34142305 $ 154.87 N1 93943214 $ 108.41
N1 34142401 $ 154.87 N1 93943215 $ 108.41
N1 34142402 $ 154.87 N1 93943216 $ 108.41
N1 34142403 $ 154.87 N1 93943217 $ 108.41
N1 34143103 $ 154.87 N1 93943218 $ 108.41
N1 34143104 $ 154.87 N1 93943219 $ 108.41
N1 34143105 $ 154.87 N1 93943220 $ 108.41
N1 34143106 $ 154.87 N1 93943221 $ 108.41
N1 34143107 $ 154.87 N1 93943222 $ 108.41
N1 34143108 $ 154.87 N1 93943223 $ 108.41
N1 34143109 $ 154.87 N1 93943224 $ 108.41
N1 34143110 $ 154.87 N1 93943225 $ 108.41
N1 34143111 $ 154.87 N1 93943226 $ 108.41
N1 34143112 $ 154.87 N1 93943227 $ 108.41
N1 34143113 $ 154.87 N1 93943228 $ 108.41
N1 34143114 $ 154.87 N1 93943229 $ 108.41
N1 34143115 $ 154.87 N1 93943230 $ 108.41
N1 34143116 $ 154.87 N1 93943231 $ 108.41
N1 34143117 $ 154.87 N1 93943232 $ 108.41
N1 34143118 $ 154.87 N1 93943233 $ 108.41
N1 34143201 $ 154.87 N1 93943234 $ 108.41
N1 34143202 $ 154.87 N1 93943235 $ 108.41
N1 34143203 $ 154.87 N1 93943236 $ 108.41
N1 34143204 $ 154.87 N1 93943237 $ 108.41
N1 34143205 $ 154.87 N1 93943238 $ 108.41
N1 34143206 $ 154.87 N1 93943239 $ 108.41
N1 34143207 $ 154.87 N1 93943240 $ 108.41
N1 34143208 $ 154.87 N1 93943241 $ 108.41
N1 34143209 $ 154.87 N1 93943242 $ 108.41
N1 34143210 $ 154.87 N1 93943243 $ 108.41
N1 34143211 $ 154.87 N1 93943244 $ 108.41
N1 34143212 $ 154.87 N1 93943245 $ 108.41
N1 34143213 $ 154.87 N1 93943246 $ 108.41
N1 34143214 $ 154.87 N1 93943247 $ 108.41
N1 34143216 $ 154.87 N1 93943248 $ 108.41
N1 34143218 $ 154.87 N1 93943249 $ 108.41
1523

N1 34143219 $ 154.87 N1 93943250 $ 108.41
N1 34143220 $ 154.87 N1 93943251 $ 108.41
N1 34143221 $ 154.87 N1 93943252 $ 108.41
N1 34143222 $ 154.87 N1 93943253 $ 108.41
N1 34143223 $ 154.87 N1 93943254 $ 108.41
N1 34143224 $ 154.87 N1 93943255 $ 108.41
N1 34143225 $ 154.87 N1 93943256 $ 108.41
N1 34143301 $ 154.87 N1 93943257 $ 108.41
N1 34143302 $ 154.87 N1 93943258 $ 108.41
N1 34143303 $ 154.87 N1 93943259 $ 108.41
N1 34143304 $ 154.87 N1 93943260 $ 108.41
N1 34143306 $ 154.87 N1 93943261 $ 108.41
N1 34143307 $ 154.87 N1 93943262 $ 108.41
N1 34143308 $ 154.87 N1 93943263 $ 108.41
N1 34143309 $ 154.87 N1 93943264 $ 108.41
N1 34143310 $ 154.87 N1 93943265 $ 108.41
N1 34143311 $ 154.87 N1 93943266 $ 108.41
N1 34143312 $ 154.87 N1 93943267 $ 108.41
N1 34143313 $ 154.87 N1 93943268 $ 108.41
N1 34143314 $ 154.87 N1 93943269 $ 108.41
N1 34143315 $ 154.87 N1 93943270 $ 108.41
N1 34143316 $ 154.87 N1 93943271 $ 108.41
N1 34143317 $ 154.87 N1 93943272 $ 108.41
N1 34143318 $ 154.87 N1 93943273 $ 108.41
N1 34143319 $ 154.87 N1 93943274 $ 108.41
N1 34143320 $ 154.87 N1 93943275 $ 108.41
N1 34143321 $ 154.87 N1 93943276 $ 108.41
N1 34143322 $ 154.87 N1 93943277 $ 108.41
N1 34143324 $ 154.87 N1 93943278 $ 108.41
N1 34143325 $ 154.87 N1 93943279 $ 108.41
N1 34143326 $ 154.87 N1 93943280 $ 108.41
N1 34143327 $ 154.87 N1 93943281 $ 108.41
N1 34143328 $ 154.87 N1 93943282 $ 108.41
N1 34143329 $ 154.87 N1 93943283 $ 108.41
N1 34143330 $ 154.87 N1 93943284 $ 108.41
N1 34143331 $ 154.87 N1 93943285 $ 108.41
N1 34143332 $ 154.87 N1 93943286 $ 108.41
N1 34143333 $ 154.87 N1 93943287 $ 108.41
N1 34143335 $ 154.87 N1 93943288 $ 108.41
N1 34143336 $ 154.87 N1 93943289 $ 108.41
N1 34143337 $ 154.87 N1 93943290 $ 108.41
N1 34143338 $ 154.87 N1 93943291 $ 108.41
N1 34143339 $ 154.87 N1 93943292 $ 108.41
N1 34143340 $ 154.87 N1 93943293 $ 108.41
N1 34143341 $ 154.87 N1 93943294 $ 108.41
N1 34143342 $ 154.87 N1 93943295 $ 108.41
N1 34143343 $ 154.87 N1 93943296 $ 108.41
N1 34143344 $ 154.87 N1 93943297 $ 108.41
N1 34143346 $ 154.87 N1 93943298 $ 108.41
1524

N1 34143347 $ 154.87 N1 93943299 $ 108.41
N1 34143349 $ 154.87 N1 93943300 $ 108.41
N1 34143350 $ 154.87 N1 93943301 $ 108.41
N1 34143351 $ 154.87 N1 93943302 $ 108.41
N1 34143352 $ 154.87 N1 93943303 $ 108.41
N1 34143353 $ 154.87 N1 93943307 $ 108.41
N1 34144101 $ 154.87 N1 93943308 $ 108.41
N1 34144102 $ 154.87 N1 93943309 $ 108.41
N1 34144103 $ 154.87 N1 93943310 $ 108.41
N1 34144104 $ 154.87 N1 93943311 $ 108.41
N1 34144105 $ 154.87 N1 93943312 $ 108.41
N1 34144106 $ 154.87 N1 93943313 $ 108.41
N1 34144107 $ 154.87 N1 93943314 $ 108.41
N1 34144108 $ 154.87 N1 93943315 $ 108.41
N1 34144109 $ 154.87 N1 93943317 $ 108.41
N1 34144110 $ 154.87 N1 93943318 $ 108.41
N1 34144111 $ 154.87 N1 93943319 $ 108.41
N1 34144112 $ 154.87 N1 93943320 $ 108.41
N1 34144113 $ 154.87 N1 93943321 $ 108.41
N1 34144114 $ 154.87 N1 93943322 $ 108.41
N1 34144115 $ 154.87 N1 93943323 $ 108.41
N1 34144116 $ 154.87 N1 93943324 $ 108.41
N1 34144117 $ 154.87 N1 93943325 $ 108.41
N1 34144118 $ 154.87 N1 93943326 $ 108.41
N1 34144119 $ 154.87 N1 93943327 $ 108.41
N1 34144120 $ 154.87 N1 93943328 $ 108.41
N1 34144121 $ 154.87 N1 93943329 $ 108.41
N1 34144122 $ 154.87 N1 93943330 $ 108.41
N1 34144123 $ 154.87 N1 93943331 $ 108.41
N1 34144124 $ 154.87 N1 93943332 $ 108.41
N1 34144125 $ 154.87 N1 93943333 $ 108.41
N1 34144126 $ 154.87 N1 93943334 $ 108.41
N1 34144127 $ 154.87 N1 93943335 $ 108.41
N1 34144128 $ 154.87 N1 93943336 $ 108.41
N1 34144129 $ 154.87 N1 93943337 $ 108.41
N1 34144201 $ 154.87 N1 93943338 $ 108.41
N1 34144202 $ 154.87 N1 93943339 $ 108.41
N1 34144203 $ 154.87 N1 93943340 $ 108.41
N1 34144204 $ 154.87 N1 93943341 $ 108.41
N1 34144205 $ 154.87 N1 93943342 $ 108.41
N1 34144206 $ 154.87 N1 93943343 $ 108.41
N1 34144207 $ 154.87 N1 93943344 $ 108.41
N1 34144208 $ 154.87 N1 93943345 $ 108.41
N1 34144209 $ 154.87 N1 93943346 $ 108.41
N1 34144210 $ 154.87 N1 93943347 $ 108.41
N1 34144211 $ 154.87 N1 93943348 $ 108.41
N1 34144212 $ 154.87 N1 93943349 $ 108.41
N1 34144213 $ 154.87 N1 93943350 $ 108.41
N1 34144214 $ 154.87 N1 93943351 $ 108.41
1525

1N1
N1
341442151 $
34144216 $
154.87
154.87
N1
N1
N1
N1
N1
N1
93943352 $
93943353 $
93943354 $
93943355 $
34633133 $
34633135 $
108.41
108.41
108.41
108.41
2,168.20
2,059.79
1526

3;kc,25,Eggolk
Agenda Item No: 2.e

PLACENTIA CITY COUNCIL AGENDA REPORT
Meeting Date: June 16, 2026
Submitted by: Matthew Di Mario
From: Public Works
Subject:

PUBLIC HEARING TO PROVIDE FOR THE ANNEXATION AND SETTING THE ANNUAL SPECIAL TAX RATE FOR FISCAL YEAR 2026-27 FOR COMMUNITY FACILITIES DISTRICT NO. 2014-01 (PUBLIC SERVICES CFD)
Financial Impact:

Annual Revenue: $316,992.47 (CFD 2014-01 Assessments)
Summary:

On February 18, 2014, the City Council adopted Resolution No. R-2014-10, establishing Community Facilities District No. ("CFD") 2014-01 ("Public Services CFD") to provide an ongoing sustainable funding source paid for by new developments to help fund the cost of public safety services. On March 4, 2014, the City Council adopted Ordinance No. 2014-03, authorizing the City Council to determine, by resolution, on or before August 1st of each year, the specific special tax to be levied on each parcel of land within the CFD. At that time, the City Council also, in the adoption of the territory map, approved the area designated as future annexation to the CFD. Staff recommends that the City Council adopt a resolution annexing four (4) additional parcels to the CFD and adopt a resolution to levy a special tax to pay for public safety services for Fiscal Year (FY) 2026-27.

Recommended Action:

It is recommended that the City Council:

1. Open the Public Hearing concerning the annexation, levy and collection of assessments within the Placentia Community Facilities District No. 2014-01; and

2. Receive the Staff Report, consider all public testimony, ask questions of staff; and

3. Close the Public Hearing; and

4. Adopt Resolution No. R-2026-46, a Resolution of the City Council of the City of Placentia, California, ordering the annexation of territory to its Community Facilities District No. 2014-01 (Public Services) (Annexation 2026-02) and approving the amended map for said District; and

5. Adopt Resolution No. R-2026-47, a Resolution of the City Council of the City of Placentia, California, setting the levy of an Annual Special Tax for Community Facilities District No. 2014-01 (Public Services) for Fiscal Year 2026-27; and

6. Authorize inclusion of the Annual Special Tax for Community Facilities District No. 2014- 01 (Public Services) for Fiscal Year 2026-27 on the Orange County Secured Property 1527

Tax Roll.

Strategic Plan Statement:

This item is consistent with Strategic Goal No. 1, Fiscal Sustainability. This action will generate revenue to cover public safety-related expenses in the CFD. Assessments from specific properties will help provide a dedicated revenue source to assist in paying for public safety services.

Discussion:

In 1978, California voters enacted Proposition 13, which limited the ability of local public agencies to increase property taxes based on a property's assessed value. In 1982, the Mello - Roos Community Facilities Act of 1982 ("Act") was created to provide an alternate method of financing public infrastructure and services. Under the Act, a Community Facilities District ("CFD") may fund public improvements with a useful life of five (5) years or more, such as park and recreational facilities, streets, sewer systems, schools, libraries, childcare facilities, and other public infrastructure. CFDs may also fund the maintenance and servicing of public landscape areas, parks, streetlights, storm drain systems, and public safety services.

In 2014, the City Council created CFD 2014-01 to provide a new revenue stream paid for by new residential developments to be used to help fund the cost of public safety services. All new residential development projects are required to annex their properties into the Public Services CFD as a condition of approval for receiving their entitlements. The special tax that is currently being assessed on properties within the CFD is based upon a Fiscal Impact Analysis ("FIA") that was prepared for the initial formation of the CFD in 2014. Based on the FIA, the tax rate needed to support public safety services for new residential developments was established at $225.00 for each single-family residential unit per year. Therefore, the special tax rates for 2014-15 were $225.00 per residential unit for single-family residential property and $170.00 per residential unit for multi -family residential property. For the tax to be applied to a parcel, either construction must be completed or a building permit for the home needs to be issued by the City by June 1 of the preceding fiscal year.

FY 2026-27 Annexations to CFD
City Council Resolution No. R-2014-04 designated the entire territory of the City as a future annexation area for the District. This resolution also allows for voluntary annexation into the District. On April 21, 2026 the City Council approved Resolution No. R-2026-19, which annexed 229 parcels into the CFD. Since April 21, 2026, the City has received four (4) landowner petitions for annexations into the CFD as a result of new development.

FY 2026-27 Special Tax Rates
The CFD is subject to an Annual Escalation Factor beginning on July 1, 2015, which shall be the greater of five percent (5%) or the annual percentage increase, if any, of the Consumer Price Index for the twelve (12) months ending the preceding December 31. The index identified in the Rate and Method of Apportionment from 2014 was the All -Urban Consumers (CPI -U) for Los Angeles -Riverside -Orange County area. However, in January 2018, the Bureau of Labor and Statistics split the index geographically into a Los Angeles -Long Beach - Anaheim area and a Riverside -San Bernardino -Ontario area. The City has determined that the Los Angeles -Long Beach -Anaheim index is the most appropriate index as it includes both Los Angeles and Orange Counties. The CPI for the 12 months ending the preceding December 31, 2025 was 3.0%. Therefore, the special tax rates are being increased by 5% as allowed. The adjusted special tax rates for FY 2026-27 are summarized below:
1528

Land Use Type
Single -Family Residential Property
Multi -Family Residential Property
FY 2026-27 Special Tax Rate
$410.22 per residential unit
$309.95 per residential unit
This item recommends that the City Council adopt Resolution Nos. R-2026-46 and R-2026-47 to annex properties into the CFD and set the levy of the annual special tax, respectively, for CFD 2014-01 for FY 2026-27.

Financial Summary:

There is no General Fund impact as a result of this special tax levy for public safety services.

If the recommended actions are approved, a total of 471 parcels will be assessed at the adjusted special tax rates. The 471 assessed parcels will generate about $316,992 in assessment revenue. All revenue will be allocated to the Public Safety CFD 2014-01 Fund No. 216 (216-90000-4208).

Attachments
Attachment 1 - R-2026-46
Attachment 1 - Exhibit B
Attachment 1 - Exhibit C
Attachment 2 - R-2026-47
Attachment 3 - Assessment Roll
1529

RESOLUTION NO. R-2026-46

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

PLACENTIA, CALIFORNIA, ORDERING THE

ANNEXATION OF TERRITORY TO ITS COMMUNITY
FACILITIES DISTRICT NO. 2014-01 (PUBLIC SERVICES)
(ANNEXATION 2026-02) AND APPROVING THE

AMENDED MAP FOR SAID DISTRICT
A. Recitals.
(i) The City Council of the City of Placentia ("City Council"), by adoption of Resolution No. 2014-10, established the City's Community Facilities District No. 2014-01 (Public Services) ("District") pursuant to the Mello -Roos Community Facilities Act of 1982 (Government Code Section 53311 et seq.) (the "Act").
(ii) The City Council, by adoption of Ordinance No. 0-2014-03, levied an annual special tax against all non-exempt parcels of real property within the District ("Special Tax") to fund public safety services within the District. (iii) The City Council, by adoption of Resolution No. 2014-04, designated all territory within the City of Placentia to be a Future Annexation Area for the District. (iv) Pursuant to Resolution No. 2014-04, territory located within the Future Annexation Area may be annexed to the District upon the unanimous approval of the owner or owners of each parcel or parcels at the time that the parcel or parcels are annexed, without additional hearings.
(v) The landowners of the property ("Parcels") sought to be annexed to the District are listed in Exhibit "A" attached hereto and incorporated herein by reference. The landowners of the Parcels have submitted to the City petitions unanimously requesting and approving annexation of those Parcels ("Annexation Parcels") to the District. (vi) A boundary map entitled "Amended Map No. 2026-02 of Community Facilities District No. 2014-01 of the City of Placentia, County of Orange, State of California", showing the extent of the proposed annexation, is attached hereto as Exhibit "B" to this Resolution and incorporated herein by reference ("Boundary Map"). (vii) The City Council desires to annex the Annexation Parcels to the District.

B. Resolution.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PLACENTIA, CALIFORNIA, DOES HEREBY RESOLVE AS FOLLOWS:

Resolution No. R-2026-46

1530

1. Recitals. The above recitals are all true and correct and are herein incorporated.

2. Special Election. A special election was held on June 16, 2026, and the landowners of the Annexation Parcels unanimously voted to be annexed to the District.

The City Council hereby certifies the results of the special election. The City Council hereby finds and determines that all proceedings and actions taken by the City Council pursuant to the Act were and are valid and in conformity with the Act.

3. Annexation Ordered. The Annexation Parcels are hereby added to and part of the District with full legal effect. The Annexation Parcels are subject to the Special Tax levied in connection with the District. For reference, a copy of the rate and method of apportionment for the Special Tax is attached hereto as Exhibit "C" and incorporated herein by reference.

4. Description of Services. The following is a general description of the services provided in the CFD:

Public Safety Services: Police protection services and fire protection and suppression services, including but not limited to (i) the costs of contracting services, (ii) equipment, vehicles, ambulances and paramedics, fire apparatus, supplies, (iii) the salaries and benefits of City staff that directly provide police protection services and fire protection and suppression services and other services as defined herein, respectively, and (iv) City overhead costs associated with providing such services within the District.

5. Amended Boundary Map. The Boundary Map attached hereto as Exhibit "B" is hereby approved. This map amends, and does not supersede, the existing maps of the District. The City Council directs that said map be filed with the Orange County Recorder pursuant to Section 3113 of the Streets and Highways Code.

6. Notice of Special Tax Lien. The City Council directs the City Clerk to prepare a notice of special tax lien and that it be recorded pursuant to Section 3117.5 of the Streets and Highways Code with respect to the Annexation Parcel associated with the Boundary Map.

7. Severabilitv. Should any provision, section, paragraph, sentence or word of this Resolution be rendered or declared invalid by any final court action in a court of competent jurisdiction or by reason of any preemptive legislation, the remaining provisions, sections, paragraphs, sentences or words of this resolution as hereby adopted shall remain in full force and effect.

8. Effective Date. This Resolution shall be effective immediately upon adoption.

Resolution No. R-2026-46

1531

9. The Mayor shall sign this Resolution, and the City Clerk shall attest and certify to the passage and adoption thereof.

APPROVED and ADOPTED this 16th day of June 2026
Chad P. Wanke, Mayor
ATTEST:

Robert S. McKinnell, City Clerk

STATE OF CALIFORNIA

COUNTY OF ORANGE
I, Robert S. McKinnell, City Clerk of the City of Placentia, do hereby certify that the foregoing Resolution was adopted at a regular meeting of the City Council of the City of Placentia held on the 16th day of June 2026, by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

Robert S. McKinnell, City Clerk
APPROVED AS TO FORM:

Christian L. Bettenhausen, City Attorney
Exhibit A: List of Proposed CFD 2014-01 Annexations
Exhibit B: Amended Map No. 2026-02
Exhibit C: Rate and Method of Apportionment for Community Facilities District No. 2014-01 (Public Services)
Resolution No. R-2026-46

1532

EXHIBIT A
Annexation Parcels
List of Proposed CFD 2014-01 Annexations
APN
336-291-37
339-331-20
336-423-02
339-364-04
Resolution No. R-2026-46

1533

EXHIBIT B
Amended Map No. 2026-02
Resolution No. R-2026-46

1534

EXHIBIT C

RATE AND METHOD OF APPORTIONMENT FOR
COMMUNITY FACILITIES DISTRICT NO. 2014-01
(PUBLIC SERVICES)
Resolution No. R-2026-46

1535

Exhibit B
CFD 2014-01 Parcel Map
•
Nicollip
1 r
410
i
•
J�
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1536

Proposed 2026-02 Annexations to CFD 2014-01
N
1537

RATE AND METHOD OF APPORTIONMENT OF

SPECIAL TAX

CITY OF PLACENTIA
COMMUNITY FACILITIES DISTRICT NO. 2014-01
(PUBLIC SERVICES)
A Special Tax as hereinafter defined shall be levied on all Assessor's Parcels within the City of Placentia Community Facilities District No. 2014-01 (Public Services), ("CFD No. 2014-01"), other than Assessor's Parcels classified as Exempt Property as defined herein, and collected each Fiscal Year commencing in Fiscal Year 2014-2015, in an amount determined by the CFD Administrator through the application of the procedures described below. All of the real property within CFD No. 2014-01, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent, and in the manner herein provided, including property subsequently annexed to CFD No. 2014-01, unless a separate Rate and Method of Apportionment of Special Tax is adopted for the annexation area.

A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
"Acre or Acreage" means the land area of an Assessor's Parcel, expressed in acres, as shown on an Assessor's Parcel Map, or if the land area is not shown on an Assessor's Parcel Map, the land area shown on the applicable Final Subdivision Map, other final map, other parcel map, other condominium plan, or functionally equivalent map or instrument recorded in the Office of the Country Recorder. The square footage of an Assessor's Parcel is equal to the Acreage multiplied by 43,560.
"Act" means the Mello -Roos Communities Facilities Act of 1982 as amended, being Chapter

2.5, Part 1, Division 2 of Tide 5 of the Government Code of the State of California. "Administrative Expenses" means the following actual or reasonably estimated expenses related to the administration of FD No. 2014-01: the costs of determining the amount of the levy of Special Taxes, the collection of Special Taxes, including the expenses of collecting delinquencies and pursuing foreclosures, the payment of a proportional share of salaries and benefits of any City employee and City overhead whose duties are directly related to the administration of CFD No. 2014-01, fees and expenses for counsel, audits, costs associated with responding to public inquiries regarding CFD No. 2014-01, and any and all other costs incurred in connection with the administration of CFD No. 2014-01. "Annual Escalation Factor" means the greater of five percent (5%) or the annual percentage increase, if any, of the All Urban Consumers Consumer Price Index ("CPI").

The annual CPI used shall be for the area of Los Angeles — Riverside — Orange County, CA as determined by the Bureau of Labor Statistics for the twelve (12) months ending the preceding December 31.
"Assessor's Parcel" means a Condominium lot, Lot, or parcel shown in an Assessor's Parcel Map with an assigned assessor's parcel number.
"Assessor's Parcel Map" means an official map of the Assessor of the County designating parcels by assessor's parcel number.
"Base Year" means Fiscal Year beginning July 1, 2014 and ending June 30, 2015.

W(LLDAN I 1
CFD No. 2014-01
Financial Services
ATTACHMENT 2

EXHIBIT B
1538

"Boundary Map" means the map of the boundaries of CFD No. 2014-01 recorded on January 21, 2014 in the Orange County Recorder's Office in Book 94, Pages 46, of Maps of Assessments and Community Facilities Districts (instrument number 2014-24969), as the same may be amended by annexation from time to time hereafter. "Building Permit" means a permit issued for new construction of a residential dwelling. For purposes of this definition, `Building Permit" shall not include permits for construction or installation of retaining walls, grading, utility improvements, or other such improvements not intended for human habitation.
"CFD Administrator" means an official of the City, or designee thereof, responsible for determining the Special Tax Requirement for Services and providing for the levy and collection of the Special Taxes for CFD No. 2014-01.
"CFD No. 2014-01" means City of Placentia Community Facilities District No. 2014-01 (Public Services) established by the City Council under the Act. "City" means the City of Placentia.
"City Council" means the Council of the city of Placentia, acting as the legislative body of CFD No. 2014-01.
"Condominium" means an estate in real property consisting of an undivided interest in common in a portion of a parcel of real property together with a separate interest in space in a residential, industrial or commercial building on such real property, such as an apartment, office or store. A condominium may include in addition a separate interest in other portions of such real property. Such estate may, with respect to the duration of its enjoyment, be either:
(1) An estate of inheritance or perpetual estate;
(2) An estate for life; or
(3) An estate for years, such as a leasehold or a sublease hold. "County" means the County of Orange.
"Developed Property" means an Assessor's Parcel of Taxable Property for which a Building Permit was issued on or before June 1 preceding the Fiscal Year for which Special Taxes are being levied.
"Developed Residential Property" means an Assessor's Parcel of Taxable Property for which a Building Permit was issued on or before June 1 preceding the Fiscal Year for which Special Taxes are being levied and which Building Permit was issued for purposes of constructing one or more Residential Unit(s).
"Exempt Property" means all Assessor's Parcels within CFD No. 2014-01 that are exempt from the Special Taxes pursuant to law or Section F herein. "Final Map" means an Assessor's Parcel Map, a Final Subdivision Map, condominium plan, lot line adjustment, or any other map functionally considered to be an equivalent development map that has been recorded in the Office of the County Recorder. "Final Subdivision Map" means a subdivision of property creating single family residential buildable Lots by recordation of a final subdivision map or parcel map pursuant to the Subdivision Map Act (California Government Code § 66410, et seq.), or recordation of a condominium plan pursuant to California Civil Code § 1352, that creates individual Lots or condominium lots for which building permits may be issued without further subdivision and is recorded prior to June 1 preceding the Fiscal Year in which the Special Tax is being levied. "Fiscal Year" means the period commencing on July 1 of any year and ending the following June 30.
yi WI LLDAN I 2 CFD No. 2014-01
Financial Services ATTACHMENT 2
1539

"Future Annexation Area" means the areas designated for potential future annexation to CFD No. 2014-01 as shown in the "Map of Proposed Boundaries of City of Placentia Future Annexation Area of Community Facilities District No. 2014-01 (Public Services)" recorded and on file with the Orange County Recorder's Office.
"Land Use Type" means any of the land use types listed in Table 1 below. "Lot" means property within a Final Map identified by a lot number or condominium number for which a Building Permit has been issued or may be issued. "Maximum Special Tax" means the maximum Special Tax determined in accordance with Section C, which may be levied in any Fiscal Year on an Assessor's Parcel of Taxable Property. "Multi -Family Residential Property" or "MFR Property" means all Assessor's Parcels of Developed Property for which a Building Permit has been issued for purposes of constructing a residential structure consisting of five (5) or more residential units that share common walls, including, but not limited to, condominiums, and apartment units. "Property Owner Association Property" means for each Fiscal Year any property within the boundaries of CFD 2014-01 that was owned by, or irrevocably dedicated as indicated in an instrument recorded with the County Recorder to, a property owner association, including any master or sub -association, as of June 1.
"Proportionately" means in a manner such that the ratio of the actual Special Tax levy to the Maximum Special Tax is equal for all Assessor's Parcels within each Land Use Type. "Public Property" means any property that is owned by, dedicated or irrevocably dedicated to a city, the federal government, the State of California, the County, or any other public agency (each, a "Public Entity"); provided, however, that if any such property is leased by such a Public Entity to a private entity and is thereby subject to taxation pursuant to § 53340.1 of the Act, such leasehold estate shall be classified and taxed according to the use thereof. "Residential Property" means all Assessor's Parcels of Developed Property within CFD No. 2014-01 for which a Building Permit has been issued for purposes of constructing one or more Residential Unit(s).
"Residential Unit" means any residence in which a person or persons may live, which is not considered to be used for non-residential purposes.
"Services" means those authorized services that may be funded by CFD No. 2014-01 pursuant to the Act, as amended, including, without limitation, those services authorized to be funded by CFD No. 2014-01 as set forth in the documents adopted by the City Council at the time CFD No. 2014-01 was formed.
"Single -Family Residential Property" or "SFR Property" means an Assessor's Parcel classified as Developed Property for which a Building Permit(s) has been issued for purposes of constructing one or more single-family residential dwelling units including residential structures or Condominium structures that consist of 4 or fewer units which share common walls. "Special Tax" means the special tax authorized to be levied within CFD No. 2014-01 pursuant to the Act to fund the Special Tax Requirement.
"Special Tax Requirement" means the amount, as determined by the CFD Administrator, for any Fiscal Year to: (i) pay the costs of providing the Services during such Fiscal Year, (ii) pay Administrative Expenses associated with the Special Tax, (iii) establish or replenish any operational reserve fund established for Services, (iv) pay incidental expenses related to the Services as authorized pursuant to the Act, (v) fund an amount equal to a reasonable estimate WWILLDAN ! 3 CFD No. 2014-01
Finsnolai Services ATTACHMENT 2
1540

of delinquencies expected to occur in the Fiscal Year in which the Special Tax will be levied ("Estimated Special Tax Delinquency Amount") and (vi) fund the shortfall, if any, in the Special Tax revenues collected in the preceding Fiscal Year necessary to fund the Special Tax Requirement for Services for such Fiscal Year where such shortfall resulted from delinquencies in the payment of Special Taxes in such Fiscal Year that exceeded the Estimated Special Tax Delinquency Amount included in the Special Tax Requirement for Services for such Fiscal Year.
"Taxable Property" means all Assessor's Parcels that are not exempt from the Special Tax pursuant to law or Section F.
"Undeveloped Property" means an Assessor's Parcel of Taxable Property for which a Building Permit has not been issued on or before June 1 preceding the Fiscal Year for which Special Taxes are being levied.

B. CLASSIFICATION OF ASSESSOR'S PARCELS
Each Fiscal Year, beginning with Fiscal Year 2014-2015, using the definitions above, each Assessor's Parcel within CFD 2014-01 shall be classified by the CFD Administrator as Taxable Property or Exempt Property. In addition, each such Fiscal Year, each Assessor's Parcel of Taxable Property shall be further classified by the CFD Administrator as Developed Property or Undeveloped Property. Developed Property shall be further classified as Single -Family Residential Property or Multi -Family Residential Property. Commencing with Fiscal Year 2014-2015 and for each subsequent Fiscal Year, Developed Residential Property shall be subject to the levy of Special Taxes pursuant to Section C below.

C. MAXIMUM ANNUAL SPECIAL TAXES

1. Developed Residential Property
Each Fiscal Year commencing in Fiscal Year 2014-2015, each Assessor's Parcel of Developed Residential Property shall be subject to the Special Tax. The Maximum Special Tax for Developed Residential Property for Fiscal Year 2014-2015 is shown below in Table

1. TABLE 1

DEVELOPED RESIDENTIAL PROPERTY

MAXIMUM SPECIAL TAX RATES
Land Use Type
Maximum
Special Tax
Residential
SFR Property $225 per Residential Unit
MFR Property $170 per Residential Unit
For each subsequent Fiscal Year following the Base Year, the Maximum Special Tax rate shall be increased from the Maximum Special Tax rate in effect for the prior Fiscal Year by the Annual Escalation Factor.

VWILLDAN I 4 CFD No. 2014-01
Financial Sen+iaas ATTACHMENT 2
1541

2. Annexed Property
Each Fiscal Year commencing in Fiscal Year 2014-2015, each Assessor's Parcel of Developed Residential Property that has been annexed into CFD 2014-01 shall be subject to the prevailing Special Tax in effect during the then current Fiscal Year and as determined by Section C.1 above.

3. Undeveloped Property
Each Fiscal Year commencing in Fiscal Year 2014-2015, each Assessor's Parcel classified as Undeveloped Property shall be exempt from the levy of the Special Tax

4. Exempt Property
No Special Tax shall be levied on Exempt Property as defined in Section F.

For each Fiscal Year, if the use or ownership of an Assessor's Parcel or Exempt Property changes so that such Assessor's Parcel is no longer classified as one of the uses set forth in Section F, therefore making such Assessor's Parcel no longer eligible to be classified as Exempt Property, such Assessor's Parcel shall be deemed to be Taxable Property and shall be taxed pursuant to the provisions of Section C.

D. METHOD OF APPORTIONMENT OF SPECIAL TAX
Commencing in Fiscal Year 2014-2015 and for each subsequent Fiscal Year, the CFD Administrator shall levy the Special Tax on all Taxable Property of CFD No. 2014-01 until the total amount of Special Tax levied equals the Special Tax Requirement. The Special Tax shall be levied Proportionately on each Assessor's Parcel of Developed Property within CFD No. 2014-01 up to 100% of the applicable Maximum Special Tax to satisfy the Special Tax Requirement.

Notwithstanding any provision of this Section D to the contrary, under no circumstances will the Special Tax levied against any Assessor's Parcel of Developed Property that is classified as Residential Property be increased by more than ten percent (10%) per Fiscal Year as a consequence of delinquency or default in the payment of Special Taxes by the owner of any other Assessor's Parcel, excluding therefrom the increased amount levied pursuant to the Annual Escalation Factor.

E. PREPAYMENT OF SPECIAL TAX
The Special Tax shall be levied in perpetuity for the purpose of financing ongoing authorized services and therefore may not be prepaid.

F. EXEMPTIONS
The City Council shall classify as Exempt Property: (i) Public Property, (ii) Property Owner Association Property, (iii)Assessor's Parcels with public or utility easements making impractical their utilization for other than the purposes set forth in the easement, including but not limited to property designated for open space, trails, pathways, parks or park and recreation related facilities, (iv) property reasonably designated by the City or CFD Administrator as Exempt Property due to deed restrictions, conservation easement, or similar factors.

VirWl LLDAN ! 5 CFD No. 2014-01
Financial Services
ATTACHMENT 2
1542

G. APPEALS
Any property owner claiming that the amount or application of the Special Tax is not correct may file a written notice of appeal with the CFD Administrator not later than twelve months after having paid the first installment of the Special Tax that is disputed. The CFD Administrator shall promptly review the appeal, and if necessary, meet with the property owner, consider written and oral evidence regarding the amount of the Special Tax, and rule on the appeal. If the decision of the CFD Administrator requires that the Special Tax for an Assessor's Parcel be modified or changed in favor of the property owner, a cash refund shall not be made but an adjustment shall be made to the Special Tax on that Assessor's Parcel in the subsequent Fiscal Year(s) to compensate for the overpayment of the Special Tax.

H. MANNER OF COLLECTION
The annual Special Taxes shall be collected in the same manner and at the same time as ordinary ad valorem property taxes, provided, however, that the Special Taxes may be billed and collected at a different time or in a different manner if necessary to meet the financial obligations of CFD No. 2014-01.

WI LLDAN 6 CFD No. 2014-01
Financial Services
• ATTACHMENT 2
1543

RESOLUTION NO. R-2026-47

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

PLACENTIA, CALIFORNIA, SETTING THE LEVY OF AN

ANNUAL SPECIAL TAX FOR COMMUNITY FACILITIES
DISTRICT NO. 2014-01 (PUBLIC SERVICES) FOR FISCAL
YEAR 2026-27
A. Recitals.
(i) The City Council of the City of Placentia ("City Council"), has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from qualified electors to authorize the levy of a special tax in a community facilities district, all as authorized pursuant to the terms and provisions of the "Mello -Roos Community Facilities Act of 1982", being Chapter 2.5, Part 1, Division 2, Title 5 of the California Government Code ("Act") denominated COMMUNITY FACILITIES DISTRICT NO. 2014-01 (Public Services) ("District).
(ii) The City Council, by adoption of Ordinance No. 2014-03 ("Ordinance") as authorized by § 53340 of the California Government Code, has authorized the levy of special taxes within the District to finance the authorized service in accordance with the Rate and Method of Apportionment of the Special Tax ("RMA") set forth in Exhibit "B" to the Resolution of Formation, which is on file in the office of the City Clerk and incorporated by reference herein.
(iii) California Government Code § 53340 provides that the City Council may provide, by resolution, for the levy of the special tax in the current tax year or future tax years at the same rate or at a lower rate than the rate provided by the Ordinance, if the resolution is adopted and a certified list of all parcels subject to the special tax levy including the amount of the tax to be levied on each parcel for the applicable tax year, is filed by the Clerk or other official designated by the legislative body with the county auditor on or before the 10th day of August of that tax year.
(iv) The RMA provides for an annual escalation factor of the greater of five percent (5%) or the annual percentage increase, if any, of the All Urban Consumers Consumer Price Index ("CPI") for the Los Angeles — Riverside — Orange County, CA area as determined by the Bureau of Labor Statistics for the twelve (12) months ending the preceding December 31, 2025.
(v) The All Urban Consumers Consumer Price Index ("CPI") for the Los Angeles—Long Beach -Anaheim, CA area (part of the former Los Angeles -Riverside - Orange County, CA area) as determined by the Bureau of Labor Statistics for the twelve (12) months ending the preceding December 31, 2025 was 3.0%.

Resolution No. R-2026-47

1544

B. Resolution.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PLACENTIA, CALIFORNIA, DOES HEREBY RESOLVE AS FOLLOWS:

1. The facts set forth in the Recitals, Part A of this Resolution, are true and correct.

2. This City Council does hereby find and determine as follows:

A. The annual escalation for FY 2026-27 shall be 5%.

B. The City Council hereby levies a special tax within the District for Fiscal Year 2026-27 at the rate of $410.22 per residential unit for single-family residential property and $309.95 per residential unit for multi -family residential property.

C. The CFD Administrator herby is authorized and directed to file with the County Auditor on or before the 10th day of August a certified copy of this Resolution accompanied by a list of all parcels subject to the special tax levy with the taxes to be levied on each parcel based on the 2026-27 special tax rates set forth in Part B of this Resolution.

D. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax.

E. The County Auditor is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected, in a space marked "Public Services Special Tax" or by any other suitable designation, the installment of the special tax.

F. The County Auditor shall, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interest, penalties, and percentages so collected and from what property collected, and also provide a statement of any percentages retained for the expense of making any such collection.

G. This Resolution shall become effective upon its adoption.

H. The Mayor shall sign this Resolution, and the City Clerk shall attest and certify to the passage and adoption thereof.

Resolution No. R-2026-47

1545

APPROVED and ADOPTED this 16th day of June 2026
Chad P. Wanke, Mayor
ATTEST:

Robert S. McKinnell, City Clerk

STATE OF CALIFORNIA

COUNTY OF ORANGE
I, Robert S. McKinnell, City Clerk of the City of Placentia, do hereby certify that the foregoing Resolution was adopted at a regular meeting of the City Council of the City of Placentia held on the 16th day of June 2026, by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

Robert S. McKinnell, City Clerk
APPROVED AS TO FORM:

Christian L. Bettenhausen, City Attorney
Resolution No. R-2026-47

1546

Tax Type APN Assessment Amount Tax Type APN Assessment Amount R1 336-042-12 $ 410.22 R1 339-021-29 $ 410.22
R1 336-192-14 $ 410.22 R1 339-041-28 $ 410.22
R1 336-323-04 $ 410.22 R1 339-321-05 $ 410.22
R1 336-393-21 $ 410.22 R1 339-354-19 $ 410.22
R1 336-413-14 $ 410.22 R1 341-422-09 $ 410.22
R1 336-451-44 $ 410.22 R1 336-322-33 $ 410.22
R1 336-483-25 $ 410.22 R1 336-121-27 $ 410.22
R1 339-043-10 $ 410.22 R1 336-432-35 $ 410.22
R1 339-355-04 $ 410.22 R1 344-163-21 $ 410.22
R1 339-364-18 $ 410.22 R1 339-042-04 $ 410.22
R1 339-381-14 $ 410.22 R1 339-022-09 $ 410.22
R1 340-035-01 $ 410.22 R1 339-322-38 $ 410.22
R1 340-035-02 $ 410.22 R1 344-142-04 $ 410.22
R1 340-035-03 $ 410.22 R1 344-121-13 $ 410.22
R1 340-035-04 $ 410.22 R1 340-145-21 $ 410.22
R1 340-035-05 $ 410.22 R1 339-121-24 $ 410.22
R1 340-035-06 $ 410.22 R1 339-322-32 $ 410.22
R1 340-035-07 $ 410.22 R1 344-162-29 $ 410.22
R1 340-035-08 $ 410.22 R1 339-331-03 $ 410.22
R1 340-035-09 $ 410.22 R1 344-124-08 $ 410.22
R1 340-035-10 $ 410.22 R1 340-481-39 $ 410.22
R1 340-035-11 $ 410.22 R1 346-181-44 $ 410.22
R1 340-035-12 $ 410.22 R1 336-182-08 $ 410.22
R1 340-035-13 $ 410.22 R1 344-153-14 $ 410.22
R1 340-035-14 $ 410.22 R1 346-181-52 $ 410.22
R1 340-035-15 $ 410.22 R1 339-313-02 $ 410.22
R1 340-035-16 $ 410.22 R1 336-491-05 $ 410.22
R1 340-035-17 $ 410.22 R1 344-162-08 $ 410.22
R1 340-035-18 $ 410.22 R1 339-042-11 $ 410.22
R1 340-035-19 $ 410.22 R1 340-145-45 $ 410.22
R1 340-035-20 $ 410.22 R1 340-351-23 $ 410.22
R1 340-035-21 $ 410.22 R1 336-451-07 $ 410.22
R1 340-035-22 $ 410.22 R1 336-051-08 $ 410.22
R1 340-035-23 $ 410.22 R1 346-172-11 $ 410.22
R1 340-035-24 $ 410.22 R1 339-345-17 $ 410.22
R1 340-035-25 $ 410.22 R1 344-157-13 $ 410.22
R1 340-035-26 $ 410.22 R1 336-391-11 $ 410.22
R1 340-035-27 $ 410.22 R1 336-423-08 $ 410.22
R1 340-035-28 $ 410.22 R1 336-404-03 $ 410.22
R1 340-035-29 $ 410.22 R1 340-241-08 $ 410.22
R1 340-035-30 $ 410.22 R1 336-423-01 $ 410.22
R1 340-035-31 $ 410.22 R1 346-331-36 $ 309.95
R1 340-035-32 $ 410.22 R1 346-331-37 $ 309.95
1547

R1 340-035-33 $ 410.22 R1 939-150-07 $ 309.95
R1 340-035-34 $ 410.22 R1 939-150-08 $ 309.95
R1 340-035-35 $ 410.22 R1 939-150-09 $ 309.95
R1 340-035-36 $ 410.22 R1 939-150-10 $ 309.95
R1 340-035-37 $ 410.22 R1 939-150-11 $ 309.95
R1 340-035-38 $ 410.22 R1 939-150-12 $ 309.95
R1 340-035-39 $ 410.22 R1 939-150-13 $ 309.95
R1 340-035-40 $ 410.22 R1 939-150-14 $ 309.95
R1 340-035-41 $ 410.22 R1 939-150-15 $ 309.95
R1 340-035-42 $ 410.22 R1 939-150-16 $ 309.95
R1 340-035-43 $ 410.22 R1 939-150-17 $ 309.95
R1 340-035-44 $ 410.22 R1 939-150-18 $ 309.95
R1 340-035-45 $ 410.22 R1 939-150-19 $ 309.95
R1 340-035-46 $ 410.22 R1 939-150-20 $ 309.95
R1 340-035-47 $ 410.22 R1 939-150-21 $ 309.95
R1 340-035-48 $ 410.22 R1 939-150-22 $ 309.95
R1 340-035-49 $ 410.22 R1 336-485-09 $ 410.22
R1 340-035-50 $ 410.22 R1 346-181-12 $ 410.22
R1 340-035-51 $ 410.22 R1 339-181-03 $ 309.95
R1 340-035-52 $ 410.22 R1 336-581-75 $ 410.22
R1 340-035-53 $ 410.22 R1 336-413-11 $ 410.22
R1 340-035-54 $ 410.22 R1 336-151-19 $ 410.22
R1 340-035-55 $ 410.22 R1 340-092-09 $ 410.22
R1 340-035-56 $ 410.22 R1 346-173-11 $ 410.22
R1 340-035-57 $ 410.22 R1 336-463-04 $ 410.22
R1 340-035-58 $ 410.22 R1 346-181-02 $ 410.22
R1 340-035-59 $ 410.22 R1 341-503-33 $ 410.22
R1 340-035-60 $ 410.22 R1 341-503-34 $ 410.22
R1 340-035-61 $ 410.22 R1 341-503-35 $ 410.22
R1 340-035-62 $ 410.22 R1 341-503-32 $ 410.22
R1 340-035-63 $ 410.22 R1 341-503-36 $ 410.22
R1 340-035-64 $ 410.22 R1 341-503-37 $ 410.22
R1 340-035-65 $ 410.22 R1 341-503-38 $ 410.22
R1 340-035-66 $ 410.22 R1 341-503-39 $ 410.22
R1 340-035-67 $ 410.22 R1 341-503-40 $ 410.22
R1 340-035-68 $ 410.22 R1 341-503-55 $ 410.22
R1 340-035-69 $ 410.22 R1 939-43-201 $ 309.95
R1 340-035-70 $ 410.22 R1 939-43-202 $ 309.95
R1 340-035-71 $ 410.22 R1 939-43-203 $ 309.95
R1 340-035-72 $ 410.22 R1 939-43-204 $ 309.95
R1 340-035-73 $ 410.22 R1 939-43-205 $ 309.95
R1 340-035-74 $ 410.22 R1 939-43-206 $ 309.95
R1 340-035-75 $ 410.22 R1 939-43-207 $ 309.95
R1 340-035-76 $ 410.22 R1 939-43-208 $ 309.95
1548

R1 340-035-77 $ 410.22 R1 939-43-209 $ 309.95
R1 340-035-78 $ 410.22 R1 939-43-210 $ 309.95
R1 340-145-11 $ 410.22 R1 939-43-211 $ 309.95
R1 341-493-33 $ 410.22 R1 939-43-212 $ 309.95
R1 346-172-33 $ 410.22 R1 939-43-213 $ 309.95
R1 346-172-34 $ 410.22 R1 939-43-214 $ 309.95
R1 346-181-45 $ 410.22 R1 939-43-215 $ 309.95
R1 932-54-201 $ 410.22 R1 939-43-216 $ 309.95
R1 932-54-202 $ 410.22 R1 939-43-217 $ 309.95
R1 932-54-203 $ 410.22 R1 939-43-218 $ 309.95
R1 932-54-204 $ 410.22 R1 939-43-219 $ 309.95
R1 932-54-205 $ 410.22 R1 939-43-220 $ 309.95
R1 932-54-206 $ 410.22 R1 939-43-221 $ 309.95
R1 932-54-207 $ 410.22 R1 939-43-222 $ 309.95
R1 932-54-208 $ 410.22 R1 939-43-223 $ 309.95
R1 932-54-209 $ 410.22 R1 939-43-224 $ 309.95
R1 932-54-210 $ 410.22 R1 939-43-225 $ 309.95
R1 932-54-211 $ 410.22 R1 939-43-226 $ 309.95
R1 932-54-212 $ 410.22 R1 939-43-227 $ 309.95
R1 932-54-213 $ 410.22 R1 939-43-228 $ 309.95
R1 932-54-214 $ 410.22 R1 939-43-229 $ 309.95
R1 932-54-215 $ 410.22 R1 939-43-230 $ 309.95
R1 932-54-216 $ 410.22 R1 939-43-231 $ 309.95
R1 932-54-217 $ 410.22 R1 939-43-232 $ 309.95
R1 932-54-218 $ 410.22 R1 939-43-233 $ 309.95
R1 932-54-219 $ 410.22 R1 939-43-234 $ 309.95
R1 932-54-220 $ 410.22 R1 939-43-235 $ 309.95
R1 932-54-221 $ 410.22 R1 939-43-236 $ 309.95
R1 932-54-222 $ 410.22 R1 939-43-237 $ 309.95
R1 932-54-223 $ 410.22 R1 939-43-238 $ 309.95
R1 932-54-224 $ 410.22 R1 939-43-239 $ 309.95
R1 932-54-225 $ 410.22 R1 939-43-240 $ 309.95
R1 932-54-226 $ 410.22 R1 939-43-241 $ 309.95
R1 932-54-227 $ 410.22 R1 939-43-242 $ 309.95
R1 932-54-228 $ 410.22 R1 939-43-243 $ 309.95
R1 932-54-229 $ 410.22 R1 939-43-244 $ 309.95
R1 932-54-230 $ 410.22 R1 939-43-245 $ 309.95
R1 932-54-231 $ 410.22 R1 939-43-246 $ 309.95
R1 932-54-232 $ 410.22 R1 939-43-247 $ 309.95
R1 932-54-233 $ 410.22 R1 939-43-248 $ 309.95
R1 932-54-235 $ 410.22 R1 939-43-249 $ 309.95
R1 932-54-236 $ 410.22 R1 939-43-250 $ 309.95
R1 932-54-237 $ 410.22 R1 939-43-251 $ 309.95
R1 932-54-238 $ 410.22 R1 939-43-252 $ 309.95
1549

R1 932-54-239 $ 410.22 R1 939-43-253 $ 309.95
R1 932-54-240 $ 410.22 R1 939-43-254 $ 309.95
R1 932-54-241 $ 410.22 R1 939-43-255 $ 309.95
R1 932-54-242 $ 410.22 R1 939-43-256 $ 309.95
R1 932-54-243 $ 410.22 R1 939-43-257 $ 309.95
R1 932-54-244 $ 410.22 R1 939-43-258 $ 309.95
R1 932-54-245 $ 410.22 R1 939-43-259 $ 309.95
R1 932-54-246 $ 410.22 R1 939-43-260 $ 309.95
R1 932-54-247 $ 410.22 R1 939-43-261 $ 309.95
R1 932-54-248 $ 410.22 R1 939-43-262 $ 309.95
R1 932-54-249 $ 410.22 R1 939-43-263 $ 309.95
R1 932-54-250 $ 410.22 R1 939-43-264 $ 309.95
R1 932-54-251 $ 410.22 R1 939-43-265 $ 309.95
R1 932-54-252 $ 410.22 R1 939-43-266 $ 309.95
R1 932-54-253 $ 410.22 R1 939-43-267 $ 309.95
R1 932-54-254 $ 410.22 R1 939-43-268 $ 309.95
R1 932-54-255 $ 410.22 R1 939-43-269 $ 309.95
R1 932-54-256 $ 410.22 R1 939-43-270 $ 309.95
R1 932-54-257 $ 410.22 R1 939-43-271 $ 309.95
R1 932-54-258 $ 410.22 R1 939-43-272 $ 309.95
R1 932-54-259 $ 410.22 R1 939-43-273 $ 309.95
R1 932-54-260 $ 410.22 R1 939-43-274 $ 309.95
R1 932-73-635 $ 410.22 R1 939-43-275 $ 309.95
R1 932-73-636 $ 410.22 R1 939-43-276 $ 309.95
R1 932-73-637 $ 410.22 R1 939-43-277 $ 309.95
R1 932-73-638 $ 410.22 R1 939-43-278 $ 309.95
R1 932-73-639 $ 410.22 R1 939-43-279 $ 309.95
R1 932-73-640 $ 410.22 R1 939-43-280 $ 309.95
R1 932-73-641 $ 410.22 R1 939-43-281 $ 309.95
R1 932-73-642 $ 410.22 R1 939-43-282 $ 309.95
R1 932-73-643 $ 410.22 R1 939-43-283 $ 309.95
R1 932-73-644 $ 410.22 R1 939-43-284 $ 309.95
R1 341-521-01 $ 410.22 R1 939-43-285 $ 309.95
R1 341-521-02 $ 410.22 R1 939-43-286 $ 309.95
R1 341-521-03 $ 410.22 R1 939-43-287 $ 309.95
R1 341-521-04 $ 410.22 R1 939-43-288 $ 309.95
R1 341-521-05 $ 410.22 R1 939-43-289 $ 309.95
R1 341-521-06 $ 410.22 R1 939-43-290 $ 309.95
R1 341-521-07 $ 410.22 R1 939-43-291 $ 309.95
R1 341-521-08 $ 410.22 R1 939-43-292 $ 309.95
R1 341-521-09 $ 410.22 R1 939-43-293 $ 309.95
R1 341-521-10 $ 410.22 R1 939-43-294 $ 309.95
R1 341-521-11 $ 410.22 R1 939-43-295 $ 309.95
R1 341-521-12 $ 410.22 R1 939-43-296 $ 309.95
1550

R1 341-521-13 $ 410.22 R1 939-43-297 $ 309.95
R1 341-521-14 $ 410.22 R1 939-43-298 $ 309.95
R1 341-521-15 $ 410.22 R1 939-43-299 $ 309.95
R1 341-521-16 $ 410.22 R1 939-43-300 $ 309.95
R1 341-521-17 $ 410.22 R1 939-43-301 $ 309.95
R1 341-521-18 $ 410.22 R1 939-43-302 $ 309.95
R1 341-521-19 $ 410.22 R1 939-43-303 $ 309.95
R1 341-521-20 $ 410.22 R1 939-43-307 $ 309.95
R1 341-521-21 $ 410.22 R1 939-43-308 $ 309.95
R1 341-521-22 $ 410.22 R1 939-43-309 $ 309.95
R1 341-521-23 $ 410.22 R1 939-43-310 $ 309.95
R1 341-521-24 $ 410.22 R1 939-43-311 $ 309.95
R1 341-521-25 $ 410.22 R1 939-43-312 $ 309.95
R1 341-521-26 $ 410.22 R1 939-43-313 $ 309.95
R1 341-521-27 $ 410.22 R1 939-43-314 $ 309.95
R1 341-521-28 $ 410.22 R1 939-43-315 $ 309.95
R1 341-521-29 $ 410.22 R1 939-43-317 $ 309.95
R1 341-521-30 $ 410.22 R1 939-43-318 $ 309.95
R1 341-521-31 $ 410.22 R1 939-43-319 $ 309.95
R1 341-521-32 $ 410.22 R1 939-43-320 $ 309.95
R1 341-521-33 $ 410.22 R1 939-43-321 $ 309.95
R1 341-521-34 $ 410.22 R1 939-43-322 $ 309.95
R1 341-521-35 $ 410.22 R1 939-43-323 $ 309.95
R1 341-521-36 $ 410.22 R1 939-43-324 $ 309.95
R1 341-521-37 $ 410.22 R1 939-43-325 $ 309.95
R1 341-521-38 $ 410.22 R1 939-43-326 $ 309.95
R1 341-521-39 $ 410.22 R1 939-43-327 $ 309.95
R1 341-521-40 $ 410.22 R1 939-43-328 $ 309.95
R1 341-521-41 $ 410.22 R1 939-43-329 $ 309.95
R1 341-521-42 $ 410.22 R1 939-43-330 $ 309.95
R1 341-521-43 $ 410.22 R1 939-43-331 $ 309.95
R1 341-521-44 $ 410.22 R1 939-43-332 $ 309.95
R1 341-521-45 $ 410.22 R1 939-43-333 $ 309.95
R1 341-521-46 $ 410.22 R1 939-43-334 $ 309.95
R1 341-521-47 $ 410.22 R1 939-43-335 $ 309.95
R1 341-521-48 $ 410.22 R1 939-43-336 $ 309.95
R1 341-521-49 $ 410.22 R1 939-43-337 $ 309.95
R1 341-521-50 $ 410.22 R1 939-43-338 $ 309.95
R1 341-521-51 $ 410.22 R1 939-43-339 $ 309.95
R1 341-521-52 $ 410.22 R1 939-43-340 $ 309.95
R1 341-521-53 $ 410.22 R1 939-43-341 $ 309.95
R1 341-521-54 $ 410.22 R1 939-43-342 $ 309.95
R1 339-431-07 $ 129,557.14 R1 939-43-343 $ 309.95
R1 339-021-11 $ 410.22 R1 939-43-344 $ 309.95
1551

R1 339-294-08 $ 410.22 R1 939-43-345 $ 309.95
R1 336-355-08 $ 410.22 R1 939-43-346 $ 309.95
R1 336-174-11 $ 410.22 R1 939-43-347 $ 309.95
R1 340-252-22 $ 410.22 R1 939-43-348 $ 309.95
R1 344-143-09 $ 410.22 R1 939-43-349 $ 309.95
R1 336-452-17 $ 410.22 R1 939-43-350 $ 309.95
R1 336-355-24 $ 410.22 R1 939-43-351 $ 309.95
R1 339-352-06 $ 410.22 R1 939-43-352 $ 309.95
R1 340-202-13 $ 410.22 R1 939-43-353 $ 309.95
R1 344-123-02 $ 410.22 R1 939-43-354 $ 309.95
R1 336-162-13 $ 410.22 R1 939-43-355 $ 309.95
R1 336-361-48 $ 410.22 R1 336-291-37 $ 410.22
R1 346-172-01 $ 410.22 R1 339-331-20 $ 410.22
R1 339-283-17 $ 410.22 R1 336-423-02 $ 410.22
R1 344-162-20 $ 410.22 R1 339-364-04 $ 820.44
R1 336-291-35 $ 410.22 R1 346-331-35 $ 5,889.05
R1 346-331-33 $ 6,199.00
1552

3;kc,25,Eggolk
Agenda Item No: 2.f

PLACENTIA CITY COUNCIL AGENDA REPORT
Meeting Date: June 16, 2026
Submitted by: Jerry Griggs
From: Finance
Subject:

CITY OF PLACENTIA FISCAL YEAR 2026-27 ANNUAL OPERATING BUDGET, POSITION

ALLOCATION PLAN, ANNUAL GANN APPROPRIATIONS, CAPITAL IMPROVEMENT

PROGRAM, AND PLACENTIA PUBLIC FINANCING AUTHORITY ANNUAL BUDGET Financial Impact:

FY 2026-27 Expenditures: $97,207,473
Revenue: $97,335,031
Recommended Action:

It is recommended that the City Council:

1. Open the Public Hearing concerning the City of Placentia Budget for Fiscal Year 2026- 27 and Capital Improvement Program (CIP) for Fiscal Year 2026-27, consider all public testimony, ask questions of Staff, and close the public hearing; and

2. Adopt Resolution No. R-2026-39, a Resolution of the City Council of the City of Placentia, California, taking actions necessary to adopt the Fiscal Year 2026-27 Annual Budget; and taking actions necessary to adopt the Fiscal Year 2026-27 Capital Improvement Program (CIP) Budget with an appropriation of $10,147,629; and authorizing the Position Allocation Plan and Compensation Plan for Fiscal Year 2026-27; and

3. Authorize the City Administrator to release appropriation controls for the General Government Department and Risk Management fund outside of the normal quarterly process, as necessary; and

4. Approve the use of the County's population growth and California per capita income growth as determined by the State Department of Finance for the calculation of the Fiscal Year 2026-27 Annual Appropriation Limit; and

5. Adopt Resolution R-2026-40, a Resolution of the City Council of the City of Placentia, California, approving and adopting the Annual Appropriations Limit (GANN) for the Fiscal Year 2026-27 in the amount of $131,672,638.

It is recommended that the Placentia Public Financing Authority:

1. Conduct the Public Hearing concerning the Placentia Public Financing Authority Budget for Fiscal Year 2026-27; and

2. Adopt Resolution No. PPFA-2026-01, a Resolution of the Placentia Public Financing Authority (PPFA) Board of Directors of the City of Placentia, California, taking actions 1553

necessary to adopt the PPFA's Fiscal Year 2026-27 Annual Budget.

Attachments
Staff Report - 2026-27 Proposed Budget 6.16.26.docx
Attachment 2 - Resolution R-2026-39 - FY 26-27 Budget and CIP.docx Attachment 2 - Appendix A Position Allocation Plan FY26.27.pdf Attachment 2 - Appendix B Salary Tables for HR Effective July 1, 2026 FY26-27.pdf Attachment 3 - Resolution R-2026-40 - FY 26-27 Appropriations Limit.docx Attachment 3 - Exhibit A GANN APPROPRIATIONS LIMIT 26-27.pdf Attachment 4 - Resolution PPFA-2026-01 - FY26-27 Budget Report.docx FY26-27 Proposed Budget and Capital Improvement Plan (CIP) FY 2026-27 Proposed General Fund Budget PowerPoint Presentation 1554

TO: CITY COUNCIL
VIA:

FROM:

DATE:

SUBJECT:

FISCAL
IMPACT:

SUMMARY:

DIRECTOR OF FINANCE

CITY ADMINISTRATOR
June 16, 2026
Placentia City Council

AGENDA REPORT
CITY OF PLACENTIA FISCAL YEAR 2026-27 ANNUAL OPERATING BUDGET,

POSITION ALLOCATION PLAN, ANNUAL GANN APPROPRIATIONS, CAPITAL

IMPROVEMENT PROGRAM, AND PLACENTIA PUBLIC FINANCING

AUTHORITY ANNUAL BUDGET
FY 2026-27 EXPENDITURES: $97,207,473
REVENUE: $97,335,031
In accordance with City Charter Section 1203, the City Administrator must present the Proposed General Fund Operating Budget to the City Council for consideration at least 35 days prior to the beginning of each fiscal year. This item being presented for the City Council's review and consideration is the Fiscal Year 2026-27 Proposed Operating Budget and Capital Improvement Program (CIP). Under the direction of the City Administrator, the Finance Department conducts the analysis and makes projections required to complete the budget document after receiving input from all City departments and specialized consultants.

Staff presented the Proposed FY 2026-27 budget to the City Council at a study session on May 19, 2026 and was directed to return with approximately $1.4 million in budget reductions, the value of the one-time monies used to balance the proposed budget.

RECOMMENDATION:

It is recommended that the City Council take the following actions:

1. Open the Public Hearing concerning the City of Placentia Budget for Fiscal Year 2026-27 and Capital Improvement Program (CIP) for Fiscal Year 2026-27, consider all public testimony, ask questions of Staff, and close the public hearing; and

2. Adopt Resolution No. R-2026-39, a Resolution of the City Council of the City of Placentia, California, taking actions necessary to adopt the Fiscal Year 2026-27 Annual Budget; and taking actions necessary to adopt the Fiscal Year 2026-27 Capital Improvement Program 1555

City Council Agenda
June 16, 2026

(CIP) Budget with an appropriation of $10,147,629; and authorizing the Position Allocation Plan and Compensation Plan for Fiscal Year 2026-27; and

3. Authorize the City Administrator to release appropriation controls for the General Government Department and Risk Management fund outside of the normal quarterly process, as necessary; and

4. Approve the use of the County's population growth and California per capita income growth as determined by the State Department of Finance for the calculation of the Fiscal Year 2026-27 Annual Appropriation Limit; and

5. Adopt Resolution R-2026-40, a Resolution of the City Council of the City of Placentia, California, approving and adopting the Annual Appropriations Limit (GANN) for the Fiscal Year 2026-27 in the amount of $131,672,638.

It is recommended that the Placentia Public Financing Authority take the following actions:

1. Conduct the Public Hearing concerning the Placentia Public Financing Authority Budget for Fiscal Year 2026-27; and

2. Adopt Resolution No. PPFA-2026-01, a Resolution of the Placentia Public Financing Authority (PPFA) Board of Directors of the City of Placentia, California, taking actions necessary to adopt the PPFA's Fiscal Year 2026-27 Annual Budget.

DISCUSSION:

In compliance with City Charter Section 1203, it is my pleasure to present the City of Placentia's adopted Fiscal Year (FY) 2026-27 Operating Budget and Capital Improvement Program. The adopted budget provides a funding guide that reflects the City's priority to provide effective, high- quality public services that foster safety, quality of life, and economic prosperity throughout our community.

The proposed budget was developed with a focus on repositioning the City's financial position to one that's sustainable in both the short and long term; prioritizes economic development that will enhance the City's sales and transient occupancy tax base; enhances public safety; replenishes reserves; and allows flexibility to respond to changes in the economy outside our control such as tariffs, inflation and changes in consumer spending.

The City, like many other public agencies, is facing economic challenges that have necessitated a return to fundamentals wherein every program, contract, capital project and service offered by the City have been scrutinized with only the most vital included in the Proposed Budget. While challenging, this analysis enabled the City to focus its resources on providing the highest level of service in its core functions while pausing or reassessing auxiliary programs.

Centennial celebration has begun with events planned throughout the year to celebrate one hundred (100) years of the Placentia community! In addition, the City continues to improve the 1556

Special
Revenue
Funds
Interna
Services Funds
Enterprise Fund
Genera
I Fund
City Council Agenda
June 16, 2026

city's infrastructure with a renewed emphasis on street improvements, renovations of parks and playgrounds and several new businesses recently opened or opening soon within the community such as Juan Pollo, Coldstone, Chai Society and a variety of coffee houses.

FY 2026-27 Budget Summary
The proposed FY 2026-27 Operating Budget is $97.4 million, an increase of 5.07% from the FY 2025-26 adopted budget. These expenses are supported by $97.6 million in revenue, an increase of 8.81 % from the FY 2025-2026 adopted revenues. These total figures reflect revenues and expenses for all funds citywide including the General Fund, Enterprise Funds, Debt Service Funds and Special Revenue Funds.

Enterprise Funds are proprietary funds supported by user fees and charges that operate much like a private
business. The rates charged to customers for these
services cover the costs of operation, maintenance and
capital and infrastructure improvements. The City
maintains two Enterprise Funds, the Sewer Fund and Solid Water (Refuse) Fund. Budgeted expenditures for FY
2026-27 for these funds are $8.4 Million for both operating and capital expenses.

Internal Service Funds, including employee health and
welfare, risk management, and equipment replacement
account for activities provided to one City department by another City department. The proposed FY 2026-27
budget includes $6.2 million in funding for these funds.

Special Revenue Funds are funds legally restricted to a specific purpose. Examples of Special Revenue Funds
include the Gas Tax Fund and the Community
Development Block Grant (CDBG). In total, expenses in
Special Revenue Funds are budgeted at $19.4 million for FY 2026-27 inclusive of Measure U.

Proposed revenues and expenses by fund type are outlined below:

Fund Type
Agency
Debt
Service
1557

Net Incr! (Decr)
to Fund Balance
City Council Agenda
June 16, 2026

Fund T +e
Revenues & Expenditures &
Transfers In Transfers Out
General Fund
S.ecial Revenue
Enter. rise
Internal Service
56, 519, 981
18,911,442
8,562,679
6,172, 000
5,253,068
General Fund
54,763,281
20,377,146
8,439, 058
6,250, 500
1 1,857,200
(1,465,704)
123,621
(78,500)
5,253,068
0 2,151,958 2,151,958
0 208,560
$97,571,128 $97,443,570
0 (208,560)
$127,557
The General Fund is the primary operating fund of the City and supports fundamental services including police, fire and life safety, development services, community services and general administration. Revenue for this fund comes from general taxes such as property tax, sales tax, transfers from Measure U, transient occupancy taxes as well as a variety of user and permit fees and other smaller sources. The FY 26-27 proposed budget for the General Fund is $54.8 million in operating expenses, an increase of $2.3 million or 3.98% from the 2025-26 adopted Budget, supported by $56.5 million in operating revenue, an increase of $3.2 million or 5.61% from FY 2025-26 adopted revenues.

FY 2026-27 budget does not incorporate the use of the 20% reserve contribution from Measure U of $1.9 million outlined in Policy 460 to support day-to-day operations. Instead, these funds will be added to the General Fund Measure U Contingency Reserve to replenish reserve funds which have been decreased in recent years due primarily to the construction of the public safety building and Memoranda of Understanding (MOU) driven labor costs.

General Fund Revenue Highlights
Property Tax revenue in FY 2026-27 is projected to be $23.8 million, an increase of $940,488, or

4.40% more than FY 2025-26 adopted revenues. Increases in property tax are due to a combination of property turnover and resulting reassessments and the two percent (2%) per year inflation factor for property assessments allowable under Proposition 13. The City continues to maintain a high number of properties assessed at their pre -1978 value, with 12.7% of all citywide parcels and 10% of single-family residences still assessed well below market value. As these properties turn over and are assessed at market value, the City's property tax should continue to increase at a higher percentage than the 2% maximum CPI allowable under Proposition 13. 1558

City Council Agenda
June 16, 2026

Sales Tax, excluding Measure U, is projected to be $8.6 million, 0.12% from FY 2025-26 projections. While an increase over the current fiscal year, the projected figure is still $90,000 lower than the amount of sales tax the City received three years ago in FY 2022-23. This trend is not unique to Placentia as sales tax is
directly impacted by economic Permits _Measure
6% Reserve
fluctuations due to inflation, tariffs, a 3%
Intergovernmental
potential recession and other influences Charges for 1% such as minimum wage increases and Services
4 store closures. The City's sales tax
consultant is projecting an increase in Centennial
o� L
sales tax of 2.2% statewide in FY 2026- Misc. Revenue
27 for all retail categories with increases 2%
in fuel/ service stations (3.9%), Fines &
Forfeitures
restaurants/ hotels (1.9%), State and 1%
County pools (2.5%), building/
construction (1.3%) and food/ drugs TOT
(0.4%). Specific reasons behind their 4%
projections include:
• The expiration of federal electric vehicle tax credits in September 2025 caused a sharper -than -anticipated 4Q25 decline in auto sales as many consumers advanced purchases to take advantage of the incentive. Consequently, the current -year forecast is modestly revised downward. Additional uncertainty stems from the onset of conflict involving Iran, which contributed to higher fuel prices. This dynamic temporarily delayed vehicle purchases and may shift consumer preferences toward more affordable, fuel-efficient models.
• Fuel -related taxable sales entered 2026 with significant volatility following a weaker outcome in fourth quarter 2025. Geopolitical tensions involving Iran drove sharp swings in crude markets, with West Texas Intermediate (WTI) prices fluctuating between $80 and $120 per barrel in March. Structural supply pressures—including the closure of the Phillips 66 refinery in Los Angeles and the scheduled shutdown of Valero's Benicia refinery in April along with CARB regulations—are compounding upward price risks. • Consumers remain highly value -conscious, and the restaurant industry continues to contend with elevated labor and operational costs. Several national chains are closing underperforming locations while reallocating resources toward higher -growth markets. • Use tax pool collections exceeded expectations in the fourth quarter of 2025, driven largely by e-commerce marketplace sellers and retailers with a strong online presence. Additional one-time gains were observed in select counties from business-related segments such as energy -utilities and the Franchise Tax Board for self-reported sales activity.

Transient occupancy tax (TOT), otherwise known as the "bed tax" is a 10% tax paid by visitors staying overnight in one of our local hotels and/or short-term rentals operating within the City. The Proposed Budget assumes $2.0 million in revenue, 3.5% higher than the FY 2025-26 adopted TOT. This increase is due to a combination of growth in the travel industry, higher nightly hotel rates and a slightly higher number of short-term rentals operating within the City. 1559

City Council Agenda
June 16, 2026

Fines & Forfeitures are projected to increase 20.10 % to $811,033 from the prior fiscal year due mainly to increases in parking citations.

Intergovernmental revenue is from outside government agencies including County, State and/or Federal sources and are usually related to grants and/or reimbursement for mandated training in the Police Department and capital projects. Revenues for FY 2026-27 are projected at $413,900, a decrease of $37,000 from FY 25-26 adopted revenues.

Mink IPro • ert Taxes
Sales & Use Taxes
Other Taxes
Permits
Fines & Forfeitures
FY 2025/26 Adopted
Bud • et
FY 2026/27
Pro • osed Bud • et
Variance to FY25126
Ado ted Bud et
22,755,799
8,449,079
8,852,995
3,484,117
23, 757, 098
8,659,079
9,135,477
3,387,834

4.40%

2.49%

3.19%
(2.76)%
675,300
811,033 20.10%
Inter • overnmental
Char • es for Services
450,915
413,900 (8.21%)
2,358,860
2,467,964 4.63%
Miscellaneous
Total 0 • eratin • Revenues
Transfers In
Measure U Transfers In
Em • to ee Retention
OPEB
Measure U Reserve
Total Transfers In
Total Resources
1,122,500
48,149,565
677,100
1,066,000
49,462,287
1,219,997
(5.03%)

2.73%

80.18%
2,665,800 2,785,800 4.50%
888,600 928,600 4.50%
888,600 1,857,200 109.00%
5,120,100 6,791,597 32.65%
53,269,665 56,489,981 6.05%
General Fund Expenditure Highlights
General Fund expenditures are broken into three distinct types- operating, debt service and capital. Operating expenses are those required to support the day-to-day operations of the City, including personnel expenses, professional services, maintenance expenses and training and are supported by revenue generated in the same fiscal year the expenses occur. Debt service supports the principal and interest payments on loans and bonds the City has used to finance capital projects and/or pension obligations. Capital expenses are one-time expenditures for large purchases such as vehicles, technology upgrades and other equipment that has a useful life exceeding one year and are typically funded with one-time funding sources such as reimbursements, development agreements, or the use of unassigned fund balance.

The Proposed FY 2026-27 General Fund budget includes $48.9 Million in department expenses and $5.8 million for debt service and transfers for a total of $54.7 million. This represents an increase of 6.02% for the General Fund from the FY 2025/26 adopted budget.

Proposed General Fund budgets for the respective departments are listed below:
1560

City Council Agenda
June 16, 2026

De • artment
Legislative
City Administrator
Administrative Services
Human Resources
Community Services
Development Services
Fire & Life Safety
Police
Public Works
General Government
Total Expenditures
Significant Changes
FY 2025/26
Ado • ted Bud • et
1,006,073
689,987
FY 2026127
Proposed
Bud et
944,342
821,667
Variance to
FY25/26 Adopted
Bud I et
(6.14%)

19.08%
5,548,750
4,905,398
(11.60%)
880,400
869,138
(1.28%)
3,830,886
3,131,228
(18.26)%
1,627,540
1,588,761
(2.38)%
1,448,000
1,412,709
(2.44%)
5,402,550
5,932,606

9.81%
14,584,486
16,209,312

11.14%
4,610,350
6,389,943
5,678,973
7,300,664

23.18%

14.25%
$46,079,965 $48,855,799

6.02%
In preparing this budget, staff initially projected a deficit due to the nominal increase in revenues compared with a significant increase in expenses, many of which were outside the City's control including:
➢ Increase in the required Unfunded Actuarial Liability (UAL) payment to CaIPERS from $917,000 to $1.3 million because of their decrease in rate of return on investments in recent fiscal years. This UAL payment is in addition to the $4.1 million debt service payment for the 2020A lease revenue bonds that were issued to pay off the City's UAL in 2020. ➢ $2.1 million increase in personnel expenses per various memoranda of understandings and merit increases citywide.
➢ An increase of $525,000 for general liability and workers' compensation insurance citywide. ➢ Increased costs of utilities including gasoline, electricity and water.

Other Post -Employment Benefits (OPEB)- The City established a Section 115 trust to mitigate potential investment losses from CaIPERS and pre -fund OPEB expenses. The City's most recent actuarial study showed a total OPEB liability of approximately $14.9 million, with the most recent Unfunded Actuarial Liability (UAL) measured at $12.9 million by CaIPERS. In Fall 2022 the City Council directed staff to transfer $2.4 million from bond proceeds to the Section 115 trust and approved a Section 115 Trust funding policy aimed at reducing the OPEB liability.

By design, Section 115 trusts can only be used for pension and OPEB expenses such as the UAL payment to CaIPERS, and retiree medical expenses. As part of the actions taken to reduce the initial budget deficit, the Proposed FY 2026-27 Budget includes funding for the increase in the 1561

City Council Agenda
June 16, 2026

required CaIPERS UAL payment ($333,686) and an additional one-time use of $348,768 for retiree health expenses. As of April 30, 2026, there is $2.65 million in the Section 115 trust.

Policy 460 - Per Policy No. 460, which guides the allocation of funds received from Measure U, if the General Fund reserve level falls below twenty five percent (25%), the percentage allocated to infrastructure is supposed to decrease from fifty percent (50%) to forty percent (40%) with the reserve funding increasing from ten percent (10%) to twenty percent (20%). During the FY 2025- 26 Mid -year Budget review, the projected reserve fell below 25% threshold triggering the reduction in Measure U funds dedicated to infrastructure.

The General Fund reserve is projected to be 20.63% at June 30, 2027.

Centennial Celebration — The City of Placentia's Centennial celebration has kicked off in 2026 with events scheduled throughout the year to celebrate the founding of the community one hundred years ago. The Centennial Committee is soliciting sponsorships to offset the costs of these events, however, to ensure there is sufficient funding, the budget includes $30,000 to support these events. Any sponsorship funds received will reduce the impact on the General Fund as those dollars will be spent first.

Position Allocation (Staffing)
The FY 2026-27 proposed budget includes 194 authorized full-time equivalent (FTE) positions,

7.0 elected officials as well as authorization for 4.0 FTE unfunded over hires in the Police and Public Safety Communication Departments. There are a few staffing changes included in the FY 2026-27 budget.

Staffing changes include:

1. Reclassification of one (1.0 FTE) vacant Facilities Maintenance Technician to Facilities Maintenance Technician II ($10,000 annual costs). This position leads the Facilities Maintenance team and is a point of contact for the public.

2. Proposal of one (1.0 FTE) Information Technology Specialist in the IT Department ($0 increase in annual salaries offset by equal decrease in contract costs). In FY 2025-26, the city eliminated the IT Sergeant position in the Police Department, reallocating some of the salary savings to contract IT support to evaluate the level of support needed citywide. IT staff has reviewed the types of IT services performed this past year, as well as future needs, and is proposing the addition of an Information Technology Specialist.

Capital Improvement Program
1562

City Council Agenda
June 16, 2026

The City's Capital Improvement Program (CIP) identifies major public improvements to the City's infrastructure over the next several years and includes new projects, upgrades to existing facilities as well as rehabilitation of streets and roadways. Funding for projects scheduled for FY 2026-27 are included in the proposed budget, with the majority of the scheduled projects funded by Measure U, Gas Tax, Development Impact Fees (DIFs), bonds, grants and other reimbursements.

The CIP for FY 2026-27 includes 19 new projects/capital purchases for a combined total of approximately $10.2 million.

Sewer, $1,840,000
Measure U, $4,080,001
Misc. Other Sources,
$1,206,077
Meaure M, $1,198,336
SB1/Gas Ta
$1,514, 655
Dev Impact Fees,
$308,560
In recent years, the City has commissioned several important studies including a Facility Needs and Condition Assessment of all city facilities, Information Technology Master Plan to assess and prioritize infrastructure needs as well as a citywide Americans with Disabilities Act (ADA) study.

As expected, these studies revealed a significant backlog of capital needs with substantial investment recommended over the next decade. With limited financial resources available, staff prioritized proposed projects based upon urgency and/or adherence to ongoing City Council priorities and presented the proposed CIP to the City Council at a special study session in March, 2026.

Major projects scheduled include roadway rehabilitation, City Hall roof, PD women's locker room renovation, IT server and network upgrades, public safety IT modernization and cybersecurity upgrades, and the Los Vaqueros playground renovation.

Due to the scale and complexity of capital improvement projects, they often span two or more fiscal years. In addition to the 19 new projects proposed for FY 2026-27, previously approved projects that are in progress and are not yet complete will be carried over into FY 2026-27 after the close of FY 2025-26 by a separate City Council action. Despite the large number of new and ongoing projects, several needed capital projects remain unfunded this fiscal year, and future completion depends on identifying and securing additional funding. 1563

City Council Agenda
June 16, 2026

Attachments:

1. FY 2026-27 Proposed General Fund Budget PowerPoint Presentation

2. FY 2026-27 Proposed Budget and Capital Improvement Plan (CIP) 1564

RESOLUTION NO. R-2026-39

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

PLACENTIA, CALIFORNIA, TAKING ACTIONS NECESSARY
TO ADOPT THE FISCAL YEAR 2026-27 ANNUAL BUDGET;

TAKING ACTIONS NECESSARY TO ADOPT THE FISCAL
YEAR 2026-27 CAPITAL IMPROVEMENT PROGRAM (CIP)
BUDGET WITH AN APPROPRIATION OF $10,147,629; AND

AUTHORIZING THE POSITION ALLOCATION PLAN AND
COMPENSATION PLAN FOR FISCAL YEAR 2026-27
A. Recitals
(i). The City Administrator, in accordance with Article XII, Sections 1202 and 1203 of the City Charter, has prepared and submitted a proposed annual budget for Fiscal Year 2025-26.
(ii). The City Council has reviewed the proposed budget and conducted a Public Hearing on said budget.
(iii). The Capital Improvement Program on file with the City Clerk incorporates the various anticipated revenues and expenditures of the City of Placentia for the Fiscal Year 2025-26 as known at this time, and the same would constitute a proper budget for the City for such period.
(iv). The Capital Improvement Program was presented to Planning Commission at the regularly scheduled meeting on May 12, 2026. Said Planning Commission found the Capital Improvement Program to be in conformance with the City's adopted General Plan.
(v). The City of Placentia Position Allocation Plan and Compensation Plan, effective July 1, 2026, for the PCEA, PPOA, PPMA, FIRE employees and unrepresented employees including the City Administrator, Executive Management, and Mid - Management employees; effective July 1, 2026, are components of the annual budget process.
(vi). The City Council desires to amend said Position Allocation Plan and Compensation Plan in accordance with the provisions of the Fiscal Year 2026-27 Budget, effective July 1, 2026, and reflects the following classification actions:

1. Approve classification of Facilities Maintenance Technician II

2. Approve classification of Information Technology Specialist (vii). All legal prerequisites to the adoption of this Resolution have occurred.

Resolution No. R-2026-39

1565

B. Resolution

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PLACENTIA DOES HEREBY FIND, DETERMINE AND RESOLVE AS FOLLOWS:

1. In All respects as set forth in the Recitals, Part A., of this Resolution.

2. The City Council of the City of Placentia does hereby approve and adopt the Fiscal Year 2026-27 Budget, a full, true, and correct copy of which is on file in the Office of the City Clerk, hereby is adopted as such budget for such period.

3. The Capital Improvement Program for the City of Placentia for Fiscal Year 2026-27, including appropriations in the amount of $10,147,629 as set forth in the budget on file with the City Clerk and made a part hereof, is hereby adopted as such budget for such period.

4. The Position Allocation Plan and Compensation Plan are being updated to reflect approved changes by the City Council in the context of the Fiscal Year 2026-27 Annual Budget. When the City Council approves a new position or the City Administrator amends a position between updates of the Plan, such a change shall constitute a revision to the City's Position Allocation Plan that shall be reflected in the next update of the Resolution adopting the Plan. Compensation and benefits not specifically amended by this Resolution shall remain in full force and effect.

5. The proposed Position Allocation Plan for positions in City services for Fiscal Year 2026-27 is attached hereto as Appendix "A" (Position Allocation Plan) and the proposed Compensation Plan - Salary Schedule is attached hereto as Appendix "B" and hereby are approved.

APPROVED and ADOPTED this 16th day of June 2026
Chad P. Wanke, Mayor
ATTEST:

Robert S. McKinnell, City Clerk
Resolution No. R-2026-39

1566

STATE OF CALIFORNIA

COUNTY OF ORANGE
I, Robert S. McKinnell, City Clerk of the City of Placentia, do hereby certify that the foregoing Resolution was adopted at a regular meeting of the City Council of the City of Placentia held on the 16th day of June 2026, by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

Robert S. McKinnell, City Clerk
APPROVED AS TO FORM:

Christian L. Bettenhausen, City Attorney
Appendix A: Position Allocation Plan FY 2026-2027
Appendix B: Master Salary Table effective July 1, 2026, FY 2026-2027 Resolution No. R-2026-39

1567

CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2026-27
EFFECTIVE JULY 1, 2026

ELECTED
MAYOR

CITY COUNCIL

CITY CLERK

CITY TREASURER
TOTALS

APPOINTED (DOES NOT INCLUDE ALTERNATES)

CITIZENS' OVERSIGHT COMMITTEE

FINANCIAL AUDIT OVERSIGHT COMMITTEE

HERITAGE COMMITTEE

HISTORICAL COMMITTEE

PARKS ARTS AND RECREATION COMMISSION (PARC)

PLANNING COMMISSION

SENIOR ADVISORY COMMITTEE

SENIOR/COMMUNITY CENTER BLUE RIBBON COMMITTEE

STREETSCAPE AND TRANSPORTATION ADVISORY COMMISSION

VETERANS ADVISORY COMMITTEE
TOTALS

CITY ADMINISTRATOR

CITY ADMINISTRATOR

COMMUNICATIONS & MARKETING MANAGER

DIGITAL MEDIA ANALYST

EXECUTIVE ADMINISTRATIVE ASSISTANT TO THE CA
TOTALS

ADMINISTRATIVE SERVICES

ADMINISTRATIVE ASSISTANT

ADMINISTRATIVE SPECIALIST

DEPUTY CITY ADMINISTRATOR

DEPUTY CITY CLERK

DEPUTY DIRECTOR OF ADMINISTRATIVE SERVICES

INFORMATION TECHNOLOGY MANAGER

INFORMATION TECHNOLOGY SPECIALIST

INFORMATION TECHNOLOGY TECHNICIAN

PUBLIC SAFETY COMMUNICATIONS MANAGER

PUBLIC SAFETY COMMUNICATIONS SUPERVISOR
PUBLIC SAFETY DISPATCHER (1 OVERHIRE)

RISK ANALYST
Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
1 4
1 1
7 1
4 1
1 7
1 4
1 1
7 1
4 1
1 7
Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
3 5
8 9
5 7
7 9
6 10
69 3
5 8
9 5
7 7
9 6
10 69
3 5
8 9
5 7
7 9
6 10
69 3
5 8
9 5
7 7
9 6
10 69
Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
1 1
1 1
4 1
1 1
1 4
1 1
1 1
4 1
1 1
1 4
Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
1 1
1 1
1 1
1 1
1 3
13 0
1 1
1 1
1 1
1 1
1 3
13 0
1 1
1 1
1 1
1 1
1 3
13 1
1 1
1 1
1 1
2 1
1 3
13 1
1568

ADMINISTRATIVE SERVICES (CONTINUED)

RISK MANAGER

SENIOR MANAGEMENT ANALYST
TOTALS

HUMAN RESOURCES

DIRECTOR OF HUMAN RESOURCES

HUMAN RESOURCES ANALYST

SENIOR HUMAN RESOURCES ANALYST

HUMAN RESOURCES TECHNICIAN

HUMAN RESOURCES OFFICE CLERK

SENIOR HUMAN RESOURCES TECHNICIAN
TOTALS

FINANCE

ACCOUNTING TECHNICIAN

DIRECTOR OF FINANCE

FINANCE MANAGER

SENIOR ACCOUNTANT

SENIOR ACCOUNTING TECHNICIAN

SENIOR FINANCIAL ANALYST
TOTALS

DEVELOPMENT SERVICES

ADMINISTRATIVE ASSISTANT

ASSOCIATE PLANNER

BUILDING INSPECTION MANAGER

BUILDING INSPECTOR

BUILDING PERMIT TECHNICIAN

CODE ENFORCEMENT OFFICER

CODE ENFORCEMENT SUPERVISOR

DIRECTOR OF DEVELOPMENT SERVICES

GIS TECHNICIAN

PLANNING MANAGER

PLANNING TECHNICIAN

SENIOR BUILDING PERMIT TECHNICIAN
TOTALS

CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2026-27
EFFECTIVE JULY 1, 2026
• • . - • • . • ` - .
24-25 25-26
25-26 26-27
1 1
27 1
1 27
0 0
26 0
0 27
Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
1 1
1 0
1 1
5 1 1
1 1
1 1
1 1
1 0
0 0
5 4
1 1
1 1
0 0
4 Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
4 1
1 1
1 1
9 4
1 1
1 1
1 9
4 1
1 1
1 1
9 4
1 1
1 1
1 9
Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
1 1
1 1
1 1
1 1
2 1
1 1
1 1
1 1
1 1
1 1
1 1
0 1
12 12
1 1
1 1
1 1
1 1
1 1
1 1
12 1
1 1
1 1
1 1
1 1
1 1
1 12
1569

PUBLIC SAFETY - POLICE

CAPTAIN

CHIEF OF POLICE

COMMUNITY SERVICES OFFICER

CRIME ANALYST

IT SERGEANT

LIEUTENANT

MANAGEMENT ANALYST

OFFICE SPECIALIST - RECORDS

POLICE RECORDS TECHNICIAN

PARKING CONTROL OFFICER

POLICE ACADEMY TRAINEE

POLICE CIVILIAN INVESTIGATOR
POLICE OFFICER (3 OVERHIRE)

POLICE SERVICES OFFICER

POLICE SERVICES SUPERVISOR

SUPPORT SERVICES ADMINISTRATOR

PROPERTY TECHNICIAN

SERGEANT
SR. ADMINISTRATIVE ASSISTANT
TOTALS

FIRE & LIFE SAFETY

ADMINISTRATIVE ASSISTANT

BATTALION CHIEF

DEPUTY FIRE CHIEF

FIRE CAPTAIN

FIRE CHIEF

FIRE ENGINEER

FIRE MARSHAL

FIRE PREVENTION SPECIALIST

FIREFIGHTER

SENIOR MANAGEMENT ANALYST
TOTALS

PUBLIC WORKS

DIRECTOR OF PUBLIC WORKS

DEPUTY DIRECTOR OF PUBLIC WORKS

ADMINISTRATIVE ASSISTANT

ASSOCIATE CIVIL ENGINEER (SEWER)

CUSTODIAN

CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2026-27
EFFECTIVE JULY 1, 2026
Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
2 1
2 1
1 3
1 3
0 2
1 3
39 2
3 0
1 10
1 76
2 1
1 1
1 3
1 0
3 2
1 3
39 2
2 1
1 10
1 75
2 1
1 1
0 3
1 0
3 2
1 3
39 2
2 1
1 10
1 74
2 1
1 1
0 3
1 0
3 2
1 3
39 2
2 1
1 10
1 74
Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
1 3
1 6
1 6
1 1
9 1
30 1
3 1
6 1
6 1
1 9
1 30
1 3
1 6
1 6
1 1
9 1
30 1
3 1
6 1
6 1
1 9
1 30
Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
1 1
1 1
1 1
2 1
1 2
1 1
1 1
2 1
1 1
1 2
1570

PUBLIC WORKS (CONTINUED)

ENGINEERING AIDE

ENVIRONMENTAL SERVICES COORDINATOR

EQUIPMENT MECHANIC

EQUIPMENT MECHANIC II

FACILITY MAINTENANCE TECHNICIAN

FACILITY MAINTENANCE TECHNICIAN II

MAINTENANCE WORKER

MANAGEMENT ANALYST

MANAGEMENT ASSISTANT

PUBLIC WORKS INSPECTOR

PUBLIC WORKS MANAGER

PUBLIC WORKS SUPERINTENDENT

PUBLIC WORKS SUPERVISOR

SENIOR CIVIL ENGINEER

SENIOR CUSTODIAN

SENIOR MANAGEMENT ANALYST

TRANSPORTATION MANAGER
TOTALS

CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2026-27
EFFECTIVE JULY 1, 2026

COMMUNITY SERVICES

ADMINISTRATIVE ASSISTANT

COMMUNITY SERVICES COORDINATOR

COMMUNITY SERVICES SUPERVISOR

DEPUTY DIRECTOR OF COMMUNITY SERVICES

DIRECTOR OF COMMUNITY SERVICES

FACILITY MAINTENANCE TECHNICIAN

MANAGEMENT ANALYST
TOTALS
1 1
2 0
2 0
8 0
1 1
1 1
2 1
1 1
1 29
1 2
0 3
0 7
0 0
1 0
1 2
1 1
1 1
28 0
1 1
1 3
0 7
1 0
1 1
0 2
1 1
0 1
27 1
1 1
5 1
7 1
0 1
1 0
2 1
1 0
1 30
Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
1 1
4 3
3 3
1 3
3 0 0 0
1 1 1
3 3 3
0 0 0
12 11 11 8
1 3
3 0
1 0
0 SUMMARY
FULL-TIME FUNDED PERSONNEL 200 197 193 194
UNFUNDED OVERHIRES 4 4 4 4
ELECTED & APPOINTED PERSONNEL 76 76 76 76
GRAND TOTAL 280 277 273 274
*Overhires are not funded
1571

Master Salary Schedule
Job Class and Annual Salary Schedule
Effective July 1, 2026

STEP A STEP B STEP C STEP D STEP E
JOB CLASS Hr. Monthly Annual Hr. Monthly Annual Hr. Monthly Annual Hr. Monthly Annual Hr. Monthly Annual ACCOUNT CLERK 22.29 3,863.60 46,363.20 23.49 4,071.60 48,859.20 24.75 4,290.00 51,480.00 26.09 4,522.27 54,267.20 27.51 4,768.40 57,220.80 ACCOUNTANT 37.65 6,526.00 78,312.00 39.53 6,851.87 82,222.40 41.51 7,195.07 86,340.80 43.59 7,555.60 90,667.20 45.76 7,931.73 95,180.80 ACCOUNTING TECHNICIAN 26.18 4,537.87 54,454.40 27.59 4,782.27 57,387.20 29.08 5,040.53 60,486.40 30.66 5,314.40 63,772.80 32.30 5,598.67 67,184.00 ADMINISTRATIVE ASSISTANT 26.04 4,513.60 54,163.20 27.44 4,756.27 57,075.20 28.93 5,014.53 60,174.40 30.50 5,286.67 63,440.00 32.13 5,569.20 66,830.40 ADMINISTRATIVE SPECIALIST 27.88 4,832.53 57,990.40 29.38 5,092.53 61,110.40 30.96 5,366.40 64,396.80 32.63 5,655.87 67,870.40 34.39 5,960.93 71,531.20 ASSISTANT CITY ADMINISTRATOR 88.09 15,268.93 183,227.20 92.50 16,033.33 192,400.00 97.12 16,834.13 202,009.60 101.97 17,674.80 212,097.60 107.07 18,558.80 222,705.60 ASSISTANT PLANNER 32.02 5,550.13 66,601.60 33.76 5,851.73 70,220.80 35.58 6,167.20 74,006.40 37.49 6,498.27 77,979.20 39.52 6,850.13 82,201.60 ASSISTANT TO CA/ ECONOMIC DEVELOPMENT MANAGER 60.89 10,554.27 126,651.20 63.94 11,082.93 132,995.20 67.13 11,635.87 139,630.40 70.49 12,218.27 146,619.20 74.01 12,828.40 153,940.80 ASSOCIATE CIVIL ENGINEER 47.63 8,255.87 99,070.40 50.00 8,666.67 104,000.00 52.51 9,101.73 109,220.80 55.13 9,555.87 114,670.40 57.90 10,036.00 120,432.00 ASSOCIATE PLANNER 41.31 7,160.40 85,924.80 43.38 7,519.20 90,230.40 45.55 7,895.33 94,744.00 47.82 8,288.80 99,465.60 50.21 8,703.07 104,436.80 BUILDING INSPECTION MANAGER 62.45 10,824.67 129,896.00 65.58 11,367.20 136,406.40 68.86 11,935.73 143,228.80 72.30 12,532.00 150,384.00 75.91 13,157.73 157,892.80 BUILDING INSPECTOR 33.23 5,759.87 69,118.40 35.04 6,073.60 72,883.20 36.93 6,401.20 76,814.40 38.92 6,746.13 80,953.60 41.02 7,110.13 85,321.60 BUILDING PERMIT TECHNICIAN 26.18 4,537.87 54,454.40 27.59 4,782.27 57,387.20 29.08 5,040.53 60,486.40 30.66 5,314.40 63,772.80 32.30 5,598.67 67,184.00 CHIEF BUILDING OFFICIAL 57.22 9,918.13 119,017.60 60.09 10,415.60 124,987.20 63.10 10,937.33 131,248.00 66.24 11,481.60 137,779.20 69.56 12,057.07 144,684.80 CHIEF DEPUTY CITY CLERK 46.69 8,092.93 97,115.20 49.03 8,498.53 101,982.40 51.47 8,921.47 107,057.60 54.04 9,366.93 112,403.20 56.74 9,834.93 118,019.20 CITY ADMINISTRATOR 111.52 19,330.16 231,961.92 152.52 26,436.31 317,235.74 CITY CLERK SPECIALIST 27.88 4,832.53 57,990.40 29.38 5,092.53 61,110.40 30.96 5,366.40 64,396.80 32.63 5,655.87 67,870.40 34.39 5,960.93 71,531.20 CODE ENFORCEMENT MANAGER 46.99 8,144.93 97,739.20 49.34 8,552.27 102,627.20 51.80 8,978.67 107,744.00 54.40 9,429.33 113,152.00 57.12 9,900.80 118,809.60 CODE ENFORCEMENT OFFICER 30.47 5,281.47 63,377.60 32.10 5,564.00 66,768.00 33.84 5,865.60 70,387.20 35.66 6,181.07 74,172.80 37.60 6,517.33 78,208.00 CODE ENFORCEMENT SUPERVISOR 40.05 6,942.00 83,304.00 42.05 7,288.67 87,464.00 44.15 7,652.67 91,832.00 46.35 8,034.00 96,408.00 48.67 8,436.13 101,233.60 COMMUNICATIONS& MARKETING MANAGER 46.99 8,144.93 97,739.20 49.34 8,552.27 102,627.20 51.80 8,978.67 107,744.00 54.40 9,429.33 113,152.00 57.12 9,900.80 118,809.60 COMMUNITY SERVICES COORDINATOR 27.88 4,832.53 57,990.40 29.38 5,092.53 61,110.40 30.96 5,366.40 64,396.80 32.63 5,655.87 67,870.40 34.39 5,960.93 71,531.20 COMMUNITY SERVICES OFFICER 24.89 4,314.27 51,771.20 26.22 4,544.80 54,537.60 27.64 4,790.93 57,491.20 29.13 5,049.20 60,590.40 30.70 5,321.33 63,856.00 COMMUNITY SERVICES SUPERVISOR 40.05 6,942.00 83,304.00 42.05 7,288.67 87,464.00 44.15 7,652.67 91,832.00 46.35 8,034.00 96,408.00 48.67 8,436.13 101,233.60 CRIME ANALYST 40.05 6,942.00 83,304.00 42.05 7,288.67 87,464.00 44.15 7,652.67 91,832.00 46.35 8,034.00 96,408.00 48.67 8,436.13 101,233.60 CRIME PREVENTION OFFICER 25.53 4,425.20 53,102.40 26.91 4,664.40 55,972.80 28.36 4,915.73 58,988.80 29.89 5,180.93 62,171.20 31.50 5,460.00 65,520.00 CUSTODIAN 21.54 3,733.60 44,803.20 22.70 3,934.67 47,216.00 23.92 4,146.13 49,753.60 25.21 4,369.73 52,436.80 26.58 4,607.20 55,286.40 DEPUTY CHIEF OF POLICE 89.61 15,532.40 186,388.80 94.09 16,308.93 195,707.20 98.79 17,123.60 205,483.20 103.73 17,979.87 215,758.40 108.92 18,879.47 226,553.60 DEPUTY CITY ADMINISTRATOR 104.50 18,113.33 217,360.00 109.73 19,019.87 228,238.40 115.21 19,969.73 239,636.80 120.96 20,966.40 251,596.80 127.02 22,016.80 264,201.60 DEPUTY CITY CLERK 36.48 6,323.20 75,878.40 38.31 6,640.40 79,684.80 40.23 6,973.20 83,678.40 42.24 7,321.60 87,859.20 44.35 7,687.33 92,248.00 DEPUTY DIRECTOR OF ADMINISTRATIVE SERVICES 75.03 13,005.20 156,062.40 78.78 13,655.20 163,862.40 82.71 14,336.40 172,036.80 86.86 15,055.73 180,668.80 91.20 15,808.00 189,696.00 DEPUTY DIRECTOR OF COMMUNITY SERVICES 52.58 9,113.87 109,366.40 55.21 9,569.73 114,836.80 57.97 10,048.13 120,577.60 60.87 10,550.80 126,609.60 63.91 11,077.73 132,932.80 DEPUTY DIRECTOR OF PUBLIC WORKS 68.71 11,909.73 142,916.80 72.13 12,502.53 150,030.40 75.75 13,130.00 157,560.00 79.54 13,786.93 165,443.20 83.50 14,473.33 173,680.00 DEVELOPMENT SERVICES COORDINATOR 30.47 5,281.47 63,377.60 32.10 5,564.00 66,768.00 33.84 5,865.60 70,387.20 35.66 6,181.07 74,172.80 37.60 6,517.33 78,208.00 DIGITAL MEDIA ANALYST 40.05 6,942.00 83,304.00 42.05 7,288.67 87,464.00 44.15 7,652.67 91,832.00 46.35 8,034.00 96,408.00 48.67 8,436.13 101,233.60 DIRECTOR OF COMMUNITY SERVICE 83.93 14,547.87 174,574.40 88.12 15,274.13 183,289.60 92.53 16,038.53 192,462.40 97.16 16,841.07 202,092.80 102.00 17,680.00 212,160.00 DIRECTOR OF DEVELOPMENT SVCS 83.93 14,547.87 174,574.40 88.12 15,274.13 183,289.60 92.53 16,038.53 192,462.40 97.16 16,841.07 202,092.80 102.00 17,680.00 212,160.00 DIRECTOR OF FINANCE 83.93 14,547.87 174,574.40 88.12 15,274.13 183,289.60 92.53 16,038.53 192,462.40 97.16 16,841.07 202,092.80 102.00 17,680.00 212,160.00 DIRECTOR OF HUMAN RESOURCES 79.74 13,821.60 165,859.20 83.72 14,511.47 174,137.60 87.90 15,236.00 182,832.00 92.30 15,998.67 191,984.00 96.91 16,797.73 201,572.80 DIRECTOR OF PUBLIC WORKS 83.93 14,547.87 174,574.40 88.12 15,274.13 183,289.60 92.53 16,038.53 192,462.40 97.16 16,841.07 202,092.80 102.00 17,680.00 212,160.00 ECONOMIC DEVELOPMENT MANAGER 46.99 8,144.93 97,739.20 49.34 8,552.27 102,627.20 51.80 8,978.67 107,744.00 54.40 9,429.33 113,152.00 57.12 9,900.80 118,809.60 ENGINEERING AIDE 20.64 3,577.60 42,931.20 21.76 3,771.73 45,260.80 22.94 3,976.27 47,715.20 24.17 4,189.47 50,273.60 25.48 4,416.53 52,998.40 ENVIRONMENTAL COMPLIANCE OFFICER 31.24 5,414.93 64,979.20 32.92 5,706.13 68,473.60 34.70 6,014.67 72,176.00 36.58 6,340.53 76,086.40 38.55 6,682.00 80,184.00 EQUIPMENT MECHANIC 28.15 4,879.33 58,552.00 29.67 5,142.80 61,713.60 31.27 5,420.13 65,041.60 32.96 5,713.07 68,556.80 34.74 6,021.60 72,259.20 EQUIPMENT MECHANIC 11 29.56 5,123.73 61,484.80 31.16 5,401.07 64,812.80 32.85 5,694.00 68,328.00 34.62 6,000.80 72,009.60 36.49 6,324.93 75,899.20 EXECUTIVE ASSISTANT TO CITY ADMINISTRATOR 31.87 5,524.13 66,289.60 33.59 5,822.27 69,867.20 35.41 6,137.73 73,652.80 37.31 6,467.07 77,604.80 39.33 6,817.20 81,806.40 FACILITIES MAINTENANCE TECH 27.99 4,851.60 58,219.20 29.50 5,113.33 61,360.00 31.10 5,390.67 64,688.00 32.77 5,680.13 68,161.60 34.54 5,986.93 71,843.20 FACILITIES MAINTENANCE TECH 11 29.56 5,123.73 61,484.80 31.16 5,401.07 64,812.80 32.85 5,694.00 68,328.00 34.62 6,000.80 72,009.60 36.49 6,324.93 75,899.20 FINANCE MANAGER 54.93 9,521.20 114,254.40 57.68 9,997.87 119,974.40 60.55 10,495.33 125,944.00 63.59 11,022.27 132,267.20 66.76 11,571.73 138,860.80 1572

Master Salary Schedule
Job Class and Annual Salary Schedule
Effective July 1, 2026

STEP A STEP B STEP C STEP D STEP E
JOB CLASS Hr. Monthly Annual Hr. Monthly Annual Hr. Monthly Annual Hr. Monthly Annual Hr. Monthly Annual FIRE BATTALION CHIEF 45.70 11,089.87 133,078.40 48.16 11,686.83 140,241.92 50.77 12,320.19 147,842.24 53.51 12,985.09 155,821.12 56.40 13,686.40 164,236.80 FIRE CAPTAIN 34.47 8,364.72 100,376.64 36.33 8,816.08 105,792.96 38.30 9,294.13 111,529.60 40.36 9,794.03 117,528.32 42.53 10,320.61 123,847.36 FIRE CHIEF 83.93 14,547.87 174,574.40 88.12 15,274.13 183,289.60 92.53 16,038.53 192,462.40 97.16 16,841.07 202,092.80 102.00 17,680.00 212,160.00 FIRE DEPUTY CHIEF 75.03 13,005.20 156,062.40 78.78 13,655.20 163,862.40 82.71 14,336.40 172,036.80 86.86 15,055.73 180,668.80 91.20 15,808.00 189,696.00 FIRE ENGINEER 29.58 7,178.08 86,136.96 31.17 7,563.92 90,767.04 32.85 7,971.60 95,659.20 34.64 8,405.97 100,871.68 36.51 8,859.76 106,317.12 FIRE FIGHTER 26.00 6,309.33 75,712.00 27.40 6,649.07 79,788.80 28.88 7,008.21 84,098.56 30.45 7,389.20 88,670.40 32.09 7,787.17 93,446.08 FIRE MARSHAL 64.60 11,197.33 134,368.00 68.09 11,802.27 141,627.20 71.77 12,440.13 149,281.60 75.65 13,112.67 157,352.00 79.73 13,819.87 165,838.40 FIRE PREVENTION SPECIALIST 40.05 6,942.00 83,304.00 42.05 7,288.67 87,464.00 44.15 7,652.67 91,832.00 46.35 8,034.00 96,408.00 48.67 8,436.13 101,233.60 GIS SPECIALIST 26.04 4,513.60 54,163.20 27.44 4,756.27 57,075.20 28.93 5,014.53 60,174.40 30.50 5,286.67 63,440.00 32.13 5,569.20 66,830.40 GIS TECHNICIAN 33.23 5,759.87 69,118.40 35.04 6,073.60 72,883.20 36.93 6,401.20 76,814.40 38.92 6,746.13 80,953.60 41.02 7,110.13 85,321.60 HUMAN RESOURCE ANALYST 40.05 6,942.00 83,304.00 42.05 7,288.67 87,464.00 44.15 7,652.67 91,832.00 46.35 8,034.00 96,408.00 48.67 8,436.13 101,233.60 HUMAN RESOURCE TECHNICIAN 29.34 5,085.60 61,027.20 30.92 5,359.47 64,313.60 32.58 5,647.20 67,766.40 34.35 5,954.00 71,448.00 36.20 6,274.67 75,296.00 HUMAN RESOURCES MANAGER 46.99 8,144.93 97,739.20 49.34 8,552.27 102,627.20 51.80 8,978.67 107,744.00 54.40 9,429.33 113,152.00 57.12 9,900.80 118,809.60 INFORMATION TECHNOLOGY MANAGER 62.71 10,869.73 130,436.80 65.85 11,414.00 136,968.00 69.14 11,984.27 143,811.20 72.60 12,584.00 151,008.00 76.23 13,213.20 158,558.40 INFORMATION TECHNOLOGY SPECIALIST 39.57 6,858.80 82,305.60 41.54 7,200.27 86,403.20 43.62 7,560.80 90,729.60 45.80 7,938.67 95,264.00 48.09 8,335.60 100,027.20 INFORMATION TECHNOLOGY TECH 33.23 5,759.87 69,118.40 35.04 6,073.60 72,883.20 36.93 6,401.20 76,814.40 38.92 6,746.13 80,953.60 41.02 7,110.13 85,321.60 MAINTENANCE CREW LEADER 28.73 4,979.87 59,758.40 30.28 5,248.53 62,982.40 31.90 5,529.33 66,352.00 33.63 5,829.20 69,950.40 35.45 6,144.67 73,736.00 MAINTENANCE WORKER 25.53 4,425.20 53,102.40 26.91 4,664.40 55,972.80 28.36 4,915.73 58,988.80 29.89 5,180.93 62,171.20 31.50 5,460.00 65,520.00 MANAGEMENT ANALYST 40.05 6,942.00 83,304.00 42.05 7,288.67 87,464.00 44.15 7,652.67 91,832.00 46.35 8,034.00 96,408.00 48.67 8,436.13 101,233.60 MANAGEMENT ASSISTANT 29.32 5,082.13 60,985.60 30.91 5,357.73 64,292.80 32.58 5,647.20 67,766.40 34.34 5,952.27 71,427.20 36.19 6,272.93 75,275.20 MEDIA SERVICES SPECIALIST 30.47 5,281.47 63,377.60 32.10 5,564.00 66,768.00 33.84 5,865.60 70,387.20 35.66 6,181.07 74,172.80 37.60 6,517.33 78,208.00 NEIGHBORHOOD SERVICES MANAGER 46.99 8,144.93 97,739.20 49.34 8,552.27 102,627.20 51.80 8,978.67 107,744.00 54.40 9,429.33 113,152.00 57.12 9,900.80 118,809.60 OFFICE ASSISTANT 20.12 3,487.47 41,849.60 21.20 3,674.67 44,096.00 22.34 3,872.27 46,467.20 23.55 4,082.00 48,984.00 24.81 4,300.40 51,604.80 OFFICE CLERK 22.29 3,863.60 46,363.20 23.49 4,071.60 48,859.20 24.75 4,290.00 51,480.00 26.09 4,522.27 54,267.20 27.51 4,768.40 57,220.80 OFFICE SPECIALIST 23.74 4,114.93 49,379.20 25.02 4,336.80 52,041.60 26.38 4,572.53 54,870.40 27.79 4,816.93 57,803.20 29.29 5,076.93 60,923.20 PARKING CONTROL OFFICER 21.54 3,733.60 44,803.20 22.70 3,934.67 47,216.00 23.92 4,146.13 49,753.60 25.21 4,369.73 52,436.80 26.58 4,607.20 55,286.40 PLANNING AIDE 20.64 3,577.60 42,931.20 21.76 3,771.73 45,260.80 22.94 3,976.27 47,715.20 24.17 4,189.47 50,273.60 25.48 4,416.53 52,998.40 PLANNING MANAGER 62.45 10,824.67 129,896.00 65.58 11,367.20 136,406.40 68.86 11,935.73 143,228.80 72.30 12,532.00 150,384.00 75.91 13,157.73 157,892.80 PLANNING TECH 26.18 4,537.87 54,454.40 27.59 4,782.27 57,387.20 29.08 5,040.53 60,486.40 30.66 5,314.40 63,772.80 32.30 5,598.67 67,184.00 PLANS EXAMINER 46.29 8,023.60 96,283.20 48.60 8,424.00 101,088.00 51.03 8,845.20 106,142.40 53.58 9,287.20 111,446.40 56.26 9,751.73 117,020.80 POLICE ACADEMY TRAINEE 46.48 8,057.14 96,685.68
POLICE CAPTAIN 92.19 15,979.60 191,755.20 97.17 16,842.80 202,113.60 102.40 17,749.33 212,992.00 107.93 18,707.87 224,494.40 113.77 19,720.13 236,641.60 POLICE CHIEF 93.68 16,237.87 194,854.40 98.36 17,049.07 204,588.80 103.29 17,903.60 214,843.20 108.45 18,798.00 225,576.00 113.87 19,737.47 236,849.60 POLICE CIVILIAN INVESTIGATOR 34.47 5,974.80 71,697.60 36.34 6,298.93 75,587.20 38.31 6,640.40 79,684.80 40.37 6,997.47 83,969.60 42.55 7,375.33 88,504.00 POLICE LIEUTENANT 78.67 13,636.13 163,633.60 82.91 14,371.07 172,452.80 87.39 15,147.60 181,771.20 92.10 15,964.00 191,568.00 97.07 16,825.47 201,905.60 POLICE OFFICER 48.93 8,481.20 101,774.40 51.57 8,938.80 107,265.60 54.35 9,420.67 113,048.00 57.29 9,930.27 119,163.20 60.38 10,465.87 125,590.40 POLICE PROPERTY TECHNICIAN 30.78 5,335.20 64,022.40 32.45 5,624.67 67,496.00 34.20 5,928.00 71,136.00 36.05 6,248.67 74,984.00 38.00 6,586.67 79,040.00 POLICE RECORDS TECHNICIAN 30.78 5,335.20 64,022.40 32.45 5,624.67 67,496.00 34.20 5,928.00 71,136.00 36.05 6,248.67 74,984.00 38.00 6,586.67 79,040.00 POLICE SERGEANT 65.30 11,318.67 135,824.00 68.83 11,930.53 143,166.40 72.54 12,573.60 150,883.20 76.46 13,253.07 159,036.80 80.59 13,968.93 167,627.20 POLICE SERVICE OFFICER 24.89 4,314.27 51,771.20 26.22 4,544.80 54,537.60 27.64 4,790.93 57,491.20 29.13 5,049.20 60,590.40 30.70 5,321.33 63,856.00 POLICE SERVICES SUPERVISOR 36.20 6,274.67 75,296.00 38.16 6,614.40 79,372.80 40.23 6,973.20 83,678.40 42.39 7,347.60 88,171.20 44.69 7,746.27 92,955.20 PUBLIC SAFETY COMMUNICATION MANAGER 62.71 10,869.73 130,436.80 65.85 11,414.00 136,968.00 69.14 11,984.27 143,811.20 72.60 12,584.00 151,008.00 76.23 13,213.20 158,558.40 PUBLIC SAFETY COMMUNICATION SUPERVISOR 47.01 8,148.40 97,780.80 49.55 8,588.67 103,064.00 52.22 9,051.47 108,617.60 55.04 9,540.27 114,483.20 58.00 10,053.33 120,640.00 PUBLIC SAFETY DISPATCHER 33.84 5,865.60 70,387.20 35.66 6,181.07 74,172.80 37.60 6,517.33 78,208.00 39.62 6,867.47 82,409.60 41.76 7,238.40 86,860.80 PUBLIC WORKS INSPECTOR 32.80 5,685.33 68,224.00 34.58 5,993.87 71,926.40 36.44 6,316.27 75,795.20 38.41 6,657.73 79,892.80 40.48 7,016.53 84,198.40 PUBLIC WORKS MANAGER 62.45 10,824.67 129,896.00 65.58 11,367.20 136,406.40 68.86 11,935.73 143,228.80 72.30 12,532.00 150,384.00 75.91 13,157.73 157,892.80 PUBLIC WORKS SUPERINTENDENT 46.99 8,144.93 97,739.20 49.34 8,552.27 102,627.20 51.80 8,978.67 107,744.00 54.40 9,429.33 113,152.00 57.12 9,900.80 118,809.60 PUBLIC WORKS SUPERVISOR 40.05 6,942.00 83,304.00 42.05 7,288.67 87,464.00 44.15 7,652.67 91,832.00 46.35 8,034.00 96,408.00 48.67 8,436.13 101,233.60 RISK MANAGEMENT ANALYST 40.05 6,942.00 83,304.00 42.05 7,288.67 87,464.00 44.15 7,652.67 91,832.00 46.35 8,034.00 96,408.00 48.67 8,436.13 101,233.60 1573

Master Salary Schedule
Job Class and Annual Salary Schedule
Effective July 1, 2026

STEP A STEP B STEP C STEP D STEP E
JOB CLASS Hr. Monthly Annual Hr. Monthly Annual Hr. Monthly Annual Hr. Monthly Annual Hr. Monthly Annual RISK MANAGER 62.71 10,869.73 130,436.80 65.85 11,414.00 136,968.00 69.14 11,984.27 143,811.20 72.60 12,584.00 151,008.00 76.23 13,213.20 158,558.40 SENIOR ACCOUNTANT 46.29 8,023.60 96,283.20 48.60 8,424.00 101,088.00 51.03 8,845.20 106,142.40 53.58 9,287.20 111,446.40 56.26 9,751.73 117,020.80 SENIOR ACCOUNTANT II 52.58 9,113.87 109,366.40 55.21 9,569.73 114,836.80 57.97 10,048.13 120,577.60 60.87 10,550.80 126,609.60 63.91 11,077.73 132,932.80 SENIOR ACCOUNTING TECHNICIAN 29.34 5,085.60 61,027.20 30.92 5,359.47 64,313.60 32.58 5,647.20 67,766.40 34.35 5,954.00 71,448.00 36.20 6,274.67 75,296.00 SENIOR ADMINISTRATIVE ASSISTANT 30.47 5,281.47 63,377.60 32.10 5,564.00 66,768.00 33.84 5,865.60 70,387.20 35.66 6,181.07 74,172.80 37.60 6,517.33 78,208.00 SENIOR BUILDING INSPECTOR 33.61 5,825.73 69,908.80 35.44 6,142.93 73,715.20 37.35 6,474.00 77,688.00 39.36 6,822.40 81,868.80 41.49 7,191.60 86,299.20 SENIOR BUILDING PERMIT TECHNICIAN 29.34 5,085.60 61,027.20 30.92 5,359.47 64,313.60 32.58 5,647.20 67,766.40 34.35 5,954.00 71,448.00 36.20 6,274.67 75,296.00 SENIOR CIVIL ENGINEER 60.89 10,554.27 126,651.20 63.94 11,082.93 132,995.20 67.13 11,635.87 139,630.40 70.49 12,218.27 146,619.20 74.01 12,828.40 153,940.80 SENIOR CODE ENFORCEMENT OFFICER 33.23 5,759.87 69,118.40 35.04 6,073.60 72,883.20 36.93 6,401.20 76,814.40 38.92 6,746.13 80,953.60 41.02 7,110.13 85,321.60 SENIOR CUSTODIAN 26.29 4,556.93 54,683.20 27.72 4,804.80 57,657.60 29.21 5,063.07 60,756.80 30.78 5,335.20 64,022.40 32.46 5,626.40 67,516.80 SENIOR ENGINEERING AIDE 29.56 5,123.73 61,484.80 31.16 5,401.07 64,812.80 32.85 5,694.00 68,328.00 34.62 6,000.80 72,009.60 36.49 6,324.93 75,899.20 SENIOR FINANCIAL ANALYST 46.69 8,092.93 97,115.20 49.03 8,498.53 101,982.40 51.47 8,921.47 107,057.60 54.04 9,366.93 112,403.20 56.74 9,834.93 118,019.20 SENIOR HUMAN RESOURCE ANALYST 46.69 8,092.93 97,115.20 49.03 8,498.53 101,982.40 51.47 8,921.47 107,057.60 54.04 9,366.93 112,403.20 56.74 9,834.93 118,019.20 SENIOR HUMAN RESOURCE TECHNICIAN 30.78 5,335.20 64,022.40 32.45 5,624.67 67,496.00 34.20 5,928.00 71,136.00 36.05 6,248.67 74,984.00 38.00 6,586.67 79,040.00 SENIOR MANAGEMENT ANALYST 46.69 8,092.93 97,115.20 49.03 8,498.53 101,982.40 51.47 8,921.47 107,057.60 54.04 9,366.93 112,403.20 56.74 9,834.93 118,019.20 SENIOR PLANNER 52.58 9,113.87 109,366.40 55.21 9,569.73 114,836.80 57.97 10,048.13 120,577.60 60.87 10,550.80 126,609.60 63.91 11,077.73 132,932.80 SENIOR BUILDING PERMIT TECHNICIAN 29.34 5,085.60 61,027.20 30.92 5,359.47 64,313.60 32.58 5,647.20 67,766.40 34.35 5,954.00 71,448.00 36.20 6,274.67 75,296.00 SUPPORT SERVICES ADMINISTRATOR 40.05 6,942.00 83,304.00 42.05 7,288.67 87,464.00 44.15 7,652.67 91,832.00 46.35 8,034.00 96,408.00 48.67 8,436.13 101,233.60 TRANSPORTATION MANAGER 57.22 9,918.13 119,017.60 60.09 10,415.60 124,987.20 63.10 10,937.33 131,248.00 66.24 11,481.60 137,779.20 69.56 12,057.07 144,684.80

PARTTIME

JOB CLASS

ADMINISTRATIVE INTERN

CLERICAL AIDE

COMMUNITY SERVICES LEADER

COMMUNITY SERVICES SPECIALIST

INSTRUCTOR GUARD

LIFEGUARD

MAINTENANCE AIDE

POLICE CADET
POLICE RESERVE OFFICER LEVEL 1

POOL MANAGER

PRODUCTION ASSISTANT

PRODUCTION COORDINATOR

PROGRAM COORDINATOR

SENIOR COMMUNITY SERVICES LEADER

SENIOR COMMUNITY SERVICES SPECIALIST

SENIOR INSTRUCTOR GUARD

ELECTED

I STEPA STEPB
Hr. Hr.

18.54 18.91

17.57 17.93

17.57 17.93

21.43 22.82

20.82 21.24

19.50 19.89

21.00 21.42

19.03 19.41

19.69 20.09
SALARY

JOB CLASS MONTHLY
MAYOR/COUNCILMEMBERS 150
CITY CLERK 150
CITY TREASURER 50

STEP C STEP D
Hr. Hr.

16.90 19.29 19.67

16.90 18.28 18.64

18.28 18.64

16.90 17.23

16.90 16.90

24.21 25.70

21.65 22.00

16.90 20.29 20.69

21.85 22.29

16.90 17.23

19.80 20.20

20.49 20.90
1574

RESOLUTION NO. R-2026-40

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

PLACENTIA, CALIFORNIA APPROVING AND ADOPTING

THE ANNUAL APPROPRIATIONS LIMIT FOR THE FISCAL
YEAR 2026-27 IN THE AMOUNT OF $131,672,638
A. Recitals.
(i) The voters of California on November 6, 1979, added Article XIIIB to the State Constitution placing various limitations on the appropriations of the State and local governments; and
(ii) Article XIIIB, as amended in 1990, provides that the appropriations limit for the Fiscal Year 2026-27 is calculated by adjusting the base year appropriations of Fiscal Year 1986-87 for changes in the cost of living and population; and (iii) The City of Placentia has complied with all of the provisions of Article XIIIB in determining the appropriations limit for the Fiscal Year 2026-27.

B. Resolution.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PLACENTIA DOES HEREBY FIND, DETERMINE AND RESOLVE AS FOLLOWS:

1. That the appropriations limit in Fiscal Year 2026-27 shall be based on the 2025-26 appropriation limit of $128,022,711 as established by Resolution No. R-2025- 26, and adjusted based on Proposition 111 guidelines by the California Per Capita Personal Income change of +4.95% and the City population change of -0.02% as reported by the State Department of Finance during May 2026, thus creating a new appropriations limit for Fiscal Year 2026-27 in the amount of $131,672,638.

Resolution No. R-2026-40

1575

APPROVED and ADOPTED this 16th day of June 2026
Chad P. Wanke, Mayor
ATTEST:

Robert S. McKinnell, City Clerk

STATE OF CALIFORNIA

COUNTY OF ORANGE
I, Robert S. McKinnell, City Clerk of the City of Placentia, do hereby certify that the foregoing Resolution was adopted at a regular meeting of the City Council of the City of Placentia held on the 16th day of June 2026, by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

Robert S. McKinnell, City Clerk
APPROVED AS TO FORM:

Christian L. Bettenhausen, City Attorney
Attachment: Exhibit A GANN Appropriations Limit FY 2026-2027 Resolution No. R-2026-40

1576

GANN APPROPRIATIONS LIMIT
In November 1979 the voters of the State of California approved Proposition 4, commonly known as the "Gann Initiative" or "Gann Limit." The Proposition created Article XIIIB of the State Constitution placing limits on the amount of revenue which can be spent by all entities of government from the "proceeds of taxes." Proposition 4 became effective for the 1980-81 fiscal year, but the formula for calculating the limit was based on the 1978-79 "base year" revenues, with adjustments being made annually to reflect increases in population and cost of living.

Section 9710 of the California Government Code, added in 1980 by the State Legislature, provides that "each year, the governing body of each local jurisdiction shall, by resolution, establish its appropriations limit for the following year." In June of 1990 the California Voters approved Proposition 111. Among other things, Proposition 111 provided new adjustment formulas, which make the Appropriations Limit more responsive to local growth issues. Only tax proceeds are subject to the limit. Charges for services, regulatory fees, grants, loans, donations and other non - tax proceeds are not subject to the limit. Proposition 111 also established a requirement for an annual review of Limit calculations. Each year the City Council must adopt by resolution the City's appropriations limit for the following year. The following is the calculation for the City's Gann Appropriations Limit for FY2026-27.

The City of Placentia's annual appropriation limit has been determined in accordance with Article XIIIB of the California State Constitution and Section 7902 of the California Government Code. The City will be below its legal appropriations limit by $77,347,205 using the per capita personal income growth and county population growth factors.

GANN APPROPRIATIONS LIMIT CALCULATION FY 2026-27
FY 2025-26 Appropriations Limit
$128,022,711
Population Growth (City or County) = -0.02%

0.9800
Cost of Living (Per Capita or Non-residential construction growth) = 4.95%

1.0495
FY 2025-26 Appropriations Limit
($128,022,711 x 0.9800 x 1.0495)
$131,672,638
1577

GANN APPROPRIATIONS LIMIT
140,000,000
120,000,000
100,000,000
80,000,000
60,000,000
40,000,000
20,000,000
0 Appropriations Table
11111111
N. N. N. N. til N. N. ,y0 'V titi '1, tiV tih tiV til
N. N. N. N. N. til N. ti tiV 'Vti titi tiV "V tih 'V
• Legal Limit • Appropriations • Amount Under
1578

RESOLUTION NO. PPFA-2026-01

A RESOLUTION OF THE PLACENTIA PUBLIC FINANCING

AUTHORITY (PPFA) BOARD OF DIRECTORS OF THE CITY

OF PLACENTIA, CALIFORNIA, TAKING ACTIONS
NECESSARY TO ADOPT THE PPFA's FISCAL YEAR 2026-
27 ANNUAL BUDGET
WHEREAS, the Placentia Public Financing Authority governing board shall be the members of the City Council of the City; and
WHEREAS, the Placentia Public Financing Authority has prepared the Placentia Public Financing Authority budget in the amount of $4,852,019 Revenues and $4,852,019 of appropriations for Fiscal Year 2026-27.

NOW, THEREFORE, BE IT RESOLVED by the Governing Board of the Placentia Public Financing Authority, as follows:

Section 1. The proposed budget of the Placentia Public Financing Authority, as amended and modified for Fiscal Year beginning July 1, 2026, through June 30, 2027, is hereby adopted.

Section 2. Effective Date. This resolution shall take effect upon adoption.

APPROVED and ADOPTED this 16th day of June 2026
Chad P. Wanke, Chair
ATTEST:

Robert S. McKinnell, Secretary
Resolution No. PPFA-2026-01

1579

STATE OF CALIFORNIA

COUNTY OF ORANGE
I, Robert S. McKinnell, Secretary of the Placentia Public Financing Authority of The City of Placentia, California, do hereby certify that the foregoing Resolution, was duly passed, approved, and adopted by the Placentia Public Financing Authority, approved and signed by the Chair and attested by the Secretary, all at the regular meeting of the said Placentia Public Financing Authority held on the 16th day of June 2026, and the same was passed and adopted by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

Robert S. McKinnell, Secretary
APPROVED AS TO FORM:

Christian L. Bettenhausen, Agency Attorney
Resolution No. PPFA-2026-01

1580

CITY OF PLACENTIA

CENTENNIAL
in Weep. Ova] COTN.Inity

CITY OF PLACENTIA
FY 2026/27

PROPOSED
BUDGET
,•
41104
tk. • N ' •
aC; ' '
10*, s •

TABLE OF CONTENTS Page
Section 1: Introduction
City Council Members and City Officials 2
Distinguished Budget Presentation Award 4
City Administrator's Transmittal Letter 5
Strategic Plan 13
Citywide Organization Chart 17
Position Allocation Plan 18
Section 2: Financial Summaries
Projected Change in Financial Position (All Funds) 22
General Fund Revenue & Expense 25
Special Revenue Funds 33
Enterprise Funds 73
Internal Service Funds 76
Fiduciary Fund 81
Debt Service 84
Section 3: Departments
Legislative 87
City Administrator 94
Administrative Services 100
Human Resources 118
Community Services 121
Development Services 138
Finance 147
Fire & Life Safety 150
Public Safety - Police 158
Public Works 172
General Government 187
Section 4: Capital Improvement Program
Capital Improvement Program Summary 196
Proposed FY 2026-27 CIP Projects 198
FY 2025-26 Ongoing CIP Projects 218
7 Year Capital Improvement Projects 220
Section 6: Appendix
Gann Limit 223
Financial Policies 225
Fund Descriptions 246
Community Profile 251
Budget Glossary 253
1 The City Council consists of five members elected by the district. Council terms are four years, with elections held every two years. Either two or three members are elected in any given election cycle. Every year, the current City Council Members, elect a Mayor and Mayor Pro Tempore who serve for one year. The City Council also serves as the governing body for the Successor Agency, Public Finance Authority and the Placentia Industrial Commercial Development Authority. City Council members may not serve more than three consecutive terms and are responsible for selecting and reviewing the City Administrator who is responsible for managing the day-to-day operations of the City and implementing the policies set by the City Council.

CITY COUNCIL MEMBERS
Chad P. Wanke
Mayor,
District 4
Kevin Kirwin
Councilmember,
District 2
Jeremy B. Yamaguchi
Mayor Pro Tempore,
District 3
Ward L. Smith
Councilmember,
District 5
2 Thomas Hummer
Councilmember,
District 1
1583

CITY OFFICIALS
City Clerk Robert S. McKinnell
City Treasurer Kevin Larson
City Administrator Jennifer Lampman
Deputy City Administrator Rosanna Ramirez
Chief of Police Brad Butts
Fire Chief Jason Dobine
Director of Finance Jerry Griggs
Director of Development Services Joseph Lambert
Director of Community Services Lydie Gutfeld
Director of Human Resources Alice Burnett
Director of Public Works Chris Tanio
City Council meetings are held on the 1st & 3rd Tuesday of the month at 6:00 p.m. and are located in the City Hall Council Chambers.
3 0

GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award

PRESENTED TO
City of Placentia
California
For the Fiscal Year Beginning
July 01, 2025
CL44 P 20101AAll
Executive Director
4 OFFICE OF THE CITY ADMINISTRATOR
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: JENNIFER LAMPMAN, CITY ADMINISTRATOR
DATE: June 16, 2026
SUBJECT: FISCAL YEAR 2026-27 OPERATING BUDGET AND CAPITAL IMPROVEMENT PROJECT

PROGRAM
In compliance with City Charter Section 1203, it is my pleasure to present the City of Placentia's adopted Fiscal Year (FY) 2026-27 Operating Budget and Capital Improvement Program. The adopted budget provides a funding guide that reflects the City's priority to provide effective, high-quality public services that foster safety, quality of life, and economic prosperity throughout our community.

The proposed budget was developed with a focus on repositioning the City's financial position to one that's sustainable in both the short and long term; prioritizes economic development that will enhance the City's sales and transient occupancy tax base; enhances public safety; replenishes reserves; and allows flexibility to respond to changes in the economy outside our control such as tariffs, inflation and changes in consumer spending.

The City, like many other public agencies, is facing economic challenges that have necessitated a return to fundamentals wherein every program, contract, capital project and service offered by the City have been scrutinized with only the most vital included in the Proposed Budget. While challenging, this analysis enabled the City to focus its resources on providing the highest level of service in its core functions while pausing or reassessing auxiliary programs.

Centennial celebration has begun with events planned throughout the year to celebrate one hundred (100) years of the Placentia community! In addition, the City continues to improve the city's infrastructure with a renewed emphasis on street improvements, renovations of parks and playgrounds and several new businesses recently opened or opening soon within the community such as Juan Pollo, Coldstone, Chai Society and a variety of coffee houses. 1586
5 FY 2026-27 Budget Summary
The proposed FY 2026-27 Operating Budget is $97.4 million, an increase of 5.07% from the FY 2025- 26 adopted budget. These expenses are supported by $97.6 million in revenue, an increase of 8.81 % from the FY 2025-2026 adopted revenues. These total figures reflect revenues and expenses for all funds citywide including the General Fund, Enterprise Funds, Debt Service Funds and Special Revenue Funds.

Enterprise Funds are proprietary funds supported by user fees and charges that operate much like a private business. The rates charged to customers for these services cover the costs of operation, maintenance and capital and infrastructure improvements. The City maintains two Enterprise Funds, the Sewer Fund and Solid Water (Refuse) Fund. Budgeted
expenditures for FY 2026-27 for these funds are $8.4 Million for both operating and capital expenses.

Internal Service Funds, including employee health and welfare, risk management, and equipment replacement account for
activities provided to one City department by another City department. The proposed FY 2026-27 budget includes $6.2 million in funding for these funds.

Special Revenue Funds are funds legally restricted to a specific purpose. Examples of Special Revenue Funds include the Gas Tax Fund and the Community Development Block Grant
(CDBG). In total, expenses in Special Revenue Funds are budgeted at $19.4 million for FY 2026-27 inclusive of Measure U.

Proposed revenues and expenses by fund type are outlined below:

Special
Revenue
Funds
General Fund
Fund Type
Revenues &
Transfers In
Expenditures &
Transfers Out
Net Incr/ (Decr)
to Fund Balance
General Fund
S•ecial Revenue
Enter • rise
Internal Service
Fiducia
56,519,981
18,911,442
8,562,679
6,172,000
5,253,068
2,151,958
0 Totals
$97,571,128
54,763,281
20,377,146
8,439,058
6,250,500
5,253,068
2,151,958
208,560
$97,443,570
1,857,200
(1,465,704)
123,621
(78,500)
0 0
(208,560)
$127,557
6 Agency
Debt
Service
1587

General Fund
The General Fund is the primary operating fund of the City and supports fundamental services including police, fire and life safety, development services, community services and general administration.

Revenue for this fund comes from general taxes such as property tax, sales tax, transfers from Measure U, transient occupancy taxes as well as a variety of user and permit fees and other smaller sources.

The FY 26-27 proposed budget for the General Fund is $54.8 million in operating expenses, an increase of $2.3 million or 3.98% from the 2025-26 adopted Budget, supported by $56.5 million in operating revenue, an increase of $3.2 million or 5.61 % from FY 2025-26 adopted revenues.

FY 2026-27 budget does not incorporate the use of the 20% reserve contribution from Measure U of $1.9 million outlined in Policy 460 to support day-to-day operations. Instead, these funds will be added to the General Fund Measure U Contingency Reserve to replenish reserve funds which have been decreased in recent years due primarily to the construction of the public safety building and Memoranda of Understanding (MOU) driven labor costs.

General Fund Revenue Highlights
Property Tax revenue in FY 2026-27 is projected to be $23.8 million, an increase of $940,488, or 4.40% more than FY 2025-26 adopted revenues. Increases in property tax are due to a combination of property turnover and resulting reassessments and the two percent (2%) per year inflation factor for property assessments allowable under Proposition 13. The City continues to maintain a high number of properties assessed at their pre -1978 value, with 12.7% of all citywide parcels and 10% of single- family residences still assessed well below market value. As these properties turn over and are assessed at market value, the City's property tax should continue to increase at a higher percentage than the 2% maximum CPI allowable under Proposition 13.

Sales Tax, excluding Measure U, is projected to be $8.6 million, 0.12% from FY 2025-26 projections.

While an increase over the current fiscal year, the projected figure is still $90,000 lower than the amount of sales tax the City received three years
ago in FY 2022-23. This trend is not Permits Measure U
uni ue to Placentia as sales tax is directl s°r° Reserve q y Intergovernmental 3%impacted by economic fluctuations due to Charges for 1°i° 5alesTax inflation, tariffs, a potential recession and Services 15%- 4% Transfers In
other influences such as minimum wage
increases and store closures. The City's
Centennial��
sales tax consultant is projecting an o°�
increase in sales tax of 2.2% statewide in Misc. Revenue FY 2026-27 for all retail categories with 2%
o Fines &1
increases in fuel/ service stations (3.9%), Forfeitures restaurants/ hotels (1.9%), State and 1°i°
County pools (2.5%), building/
construction (1.3%) and food/ drugs TOT
(0.4%). Specific reasons behind their 4%
projections include:
• The expiration of federal electric vehicle tax credits in September 2025 caused a sharper -than -anticipated 4Q25 decline in auto sales as many consumers advanced purchases to take advantage of the incentive. Consequently, the current -year forecast is modestly revised downward. Additional uncertainty stems from the onset of conflict involving Iran, which contributed to higher fuel prices. This dynamic temporarily delayed vehicle purchases and may 1588
7 shift consumer preferences toward more affordable, fuel-efficient models. • Fuel -related taxable sales entered 2026 with significant volatility following a weaker outcome in fourth quarter 2025. Geopolitical tensions involving Iran drove sharp swings in crude markets, with West Texas Intermediate (WTI) prices fluctuating between $80 and $120 per barrel in March. Structural supply pressures—including the closure of the Phillips 66 refinery in Los Angeles and the scheduled shutdown of Valero's Benicia refinery in April along with CARB regulations—are compounding upward price risks.
• Consumers remain highly value -conscious, and the restaurant industry continues to contend with elevated labor and operational costs. Several national chains are closing underperforming locations while reallocating resources toward higher -growth markets. • Use tax pool collections exceeded expectations in the fourth quarter of 2025, driven largely by e-commerce marketplace sellers and retailers with a strong online presence. Additional one-time gains were observed in select counties from business-related segments such as energy -utilities and the Franchise Tax Board for self-reported sales activity.

Transient occupancy tax (TOT). otherwise known as the "bed tax" is a 10% tax paid by visitors staying overnight in one of our local hotels and/or short-term rentals operating within the City. The Proposed Budget assumes $2.0 million in revenue, 3.5% higher than the FY 2025-26 adopted TOT. This increase is due to a combination of growth in the travel industry, higher nightly hotel rates and a slightly higher number of short-term rentals operating within the City.

Fines & Forfeitures are projected to increase 20.10 % to $811,033 from the prior fiscal year due mainly to increases in parking citations.

Interaovernmental revenue is from outside government agencies including County, State and/or Federal sources and are usually related to grants and/or reimbursement for mandated training in the Police Department and capital projects. Revenues for FY 2026-27 are projected at $413,900, a decrease of $37,000 from FY 25-26 adopted revenues.

Milir•
25/26 Adopted
Bud . et
FY 2026/27
Pro . osed Bud . et
Ado ted Bud et
Pro s ert Taxes
Other Taxes
Permits
Fines & Forfeitures
Inter, overnmental
Char . es for Services
Miscellaneous
Total 0 • eratin • Revenues
Transfers In
Measure U Transfers In
Em . to ee Retention
OPEB
Measure U Reserve
Total Transfers In
Total Resources
22,755,799
8,449,079
8,852,995
3,484,117
675,300
450,915
2,358,860
1,122,500
48,149,565
677,100
23, 757, 098
8,659,079
9,135,477
3,387,834
811,033
413,900
2,467,964
1,066,000
49,462,287
1,219,997
2,665,800 2,785,800
888,600 928,600
888,600 1,857,200
5,120,100 6,791,597
53,269,665 56,489,981
8 4.40%

2.49%

3.19%
(2.76)%

20.10%
(8.21 %)

4.63%
(5.03%)

2.73%

80.18%

4.50%

4.50%
109.00%

32.65%

6.05%
1589

1,412,709
General Fund Expenditure Highlights
General Fund expenditures are broken into three distinct types- operating, debt service and capital.

Operating expenses are those required to support the day-to-day operations of the City, including personnel expenses, professional services, maintenance expenses and training and are supported by revenue generated in the same fiscal year the expenses occur. Debt service supports the principal and interest payments on loans and bonds the City has used to finance capital projects and/or pension obligations. Capital expenses are one-time expenditures for large purchases such as vehicles, technology upgrades and other equipment that has a useful life exceeding one year and are typically funded with one-time funding sources such as reimbursements, development agreements, or the use of unassigned fund balance.

The Proposed FY 2026-27 General Fund budget includes $48.9 Million in department expenses and $5.8 million for debt service and transfers for a total of $54.7 million. This represents an increase of

6.02% for the General Fund from the FY 2025/26 adopted budget.

Proposed General Fund budgets for the respective departments are listed below:

De • artment
FY 2025/26
Ado ted B • • -t
FY 2026127
Proposed
Bud s •t
Variance to
FY25/26 Adopted
Bud • et
Legislative
City Administrator
Administrative Services
Human Resources
Community Services
Development Services
Finance
Fire & Life Safety
Police
Public Works
General Government
Total Expenditures
1,006,073
689,987
5,548,750
880,400
3,830,886
1,627,540
1,448,000
5,402,550
14,584,486
4,610,350
944,342
821,667
4,905,398
869,138
3,131,228
1,588,761
5,932,606
16,209,312
5,678,973
(6.14%)

19.08%
(11.60%)
(1.28%)
(18.26)%
(2.38)%
(2.44%)

9.81%

11.14%

23.18%
6,389,943
7,300,664 14.25%
$46,079,965
$48,855,799 6.02%
Significant Changes
In preparing this budget, staff initially projected a deficit due to the nominal increase in revenues compared with a significant increase in expenses, many of which were outside the City's control including:
➢ Increase in the required Unfunded Actuarial Liability (UAL) payment to CaIPERS from $917,000 to $1.3 million because of their decrease in rate of return on investments in recent fiscal years.

This UAL payment is in addition to the $4.1 million debt service payment for the 2020A lease revenue bonds that were issued to pay off the City's UAL in 2020. ➢ $2.1 million increase in personnel expenses per various memoranda of understandings and merit increases citywide.
1590
9 ➢ An increase of $525,000 for general liability and workers' compensation insurance citywide. ➢ Increased costs of utilities including gasoline, electricity and water.

Other Post -Employment Benefits (OPEB)- The City established a Section 115 trust to mitigate potential investment losses from CaIPERS and pre -fund OPEB expenses. The City's most recent actuarial study showed a total OPEB liability of approximately $14.9 million, with the most recent Unfunded Actuarial Liability (UAL) measured at $12.9 million by CaIPERS. In Fall 2022 the City Council directed staff to transfer $2.4 million from bond proceeds to the Section 115 trust and approved a Section 115 Trust funding policy aimed at reducing the OPEB liability.

By design, Section 115 trusts can only be used for pension and OPEB expenses such as the UAL payment to CaIPERS, and retiree medical expenses. As part of the actions taken to reduce the initial budget deficit, the Proposed FY 2026-27 Budget includes funding for the increase in the required CaIPERS UAL payment ($333,686) and an additional one-time use of $348,768 for retiree health expenses. As of April 30, 2026, there is $2.65 million in the Section 115 trust.

Policy 460 - Per Policy No. 460, which guides the allocation of funds received from Measure U, if the General Fund reserve level falls below twenty five percent (25%), the percentage allocated to infrastructure is supposed to decrease from fifty percent (50%) to forty percent (40%) with the reserve funding increasing from ten percent (10%) to twenty percent (20%). During the FY 2025-26 Mid -year Budget review, the projected reserve fell below 25% threshold triggering the reduction in Measure U funds dedicated to infrastructure.

The General Fund reserve is projected to be 20.63% at June 30, 2027.

Centennial Celebration — The City of Placentia's Centennial celebration has kicked off in 2026 with events scheduled throughout the year to celebrate the founding of the community one hundred years ago. The Centennial Committee is soliciting sponsorships to offset the costs of these events, however, to ensure there is sufficient funding, the budget includes $30,000 to support these events. Any sponsorship funds received will reduce the impact on the General Fund as those dollars will be spent first.

Position Allocation (Staffing)
The FY 2026-27 proposed budget includes 194 authorized full-time equivalent (FTE) positions, 7.0 elected officials as well as authorization for 4.0 FTE unfunded over hires in the Police and Public Safety Communication Departments. There are a few staffing changes included in the FY 2026-27 budget.

Staffing changes include:

1. Reclassification of one (1.0 FTE) vacant Facilities Maintenance Technician to Facilities Maintenance Technician II ($10,000 annual costs). This position leads the Facilities Maintenance team and is a point of contact for the public.

2. Proposal of one (1.0 FTE) Information Technology Specialist in the IT Department ($0 increase in annual salaries offset by equal decrease in contract costs). In FY 2025-26, the city eliminated the IT Sergeant position in the Police Department, reallocating some of the salary savings to contract IT support to evaluate the level of support needed citywide. IT staff has reviewed the types of IT services performed this past year, as well as future needs, and is proposing the addition of an Information Technology Specialist.
1591
10 Capital Improvement Program
The City's Capital Improvement Program (CIP) identifies major public improvements to the City's infrastructure over the next several years and includes new projects, upgrades to existing facilities as well as rehabilitation of streets and roadways. Funding for projects scheduled for FY 2026-27 are included in the proposed budget, with the majority of the scheduled projects funded by Measure U, Gas Tax, Development Impact Fees (DIFs), bonds, grants and other reimbursements. The CIP for FY 2026- 27 includes 19 new projects/capital purchases for a combined total of approximately $10.2 million.

Dev Impact Fees,
$308,560
In recent years, the City has commissioned several important studies including a Facility Needs and Condition Assessment of all city facilities, Information Technology Master Plan to assess and prioritize infrastructure needs as well as a citywide Americans with Disabilities Act (ADA) study. As expected, these studies revealed a significant backlog of capital needs with substantial investment recommended over the next decade. With limited financial resources available, staff prioritized proposed projects based upon urgency and/or adherence to ongoing City Council priorities and presented the proposed CIP to the City Council at a special study session in March, 2026.

Major projects scheduled include roadway rehabilitation, City Hall roof, PD women's locker room renovation, IT server and network upgrades, public safety IT modernization and cybersecurity upgrades, and the Los Vaqueros playground renovation.

Due to the scale and complexity of capital improvement projects, they often span two or more fiscal years. In addition to the 19 new projects proposed for FY 2026-27, previously approved projects that are in progress and are not yet complete will be carried over into FY 2026-27 after the close of FY 2025- 26 by a separate City Council action. Despite the large number of new and ongoing projects, several needed capital projects remain unfunded this fiscal year, and future completion depends on identifying and securing additional funding.
1592
11 Conclusion and Final Comments
In closing, I would like to express my sincere appreciation to City staff for their hard work and dedication to the community and for the collaborative effort demonstrated in the development of this budget and the capital improvement program. As our City and surrounding communities grapple with financial and economic challenges, our Staff continue to prioritize providing high quality customer service, public safety and improving infrastructure while remaining focused on Tong -term fiscal sustainability.

I want to also thank the City Council for its continued effective policy leadership and support, under which the City continues to be a leading example of resilience, excellence, and opportunity.

Respectfully submitted,
Jennifer Lampman
City Administrator
12 1593

STRATEGIC PLAN
The City's Strategic Plan is comprised of the City's mission statement, goals and objectives, and an action plan. The Strategic Plan is reviewed and updated annually by the City Council and the City's executive management team at focused strategic planning sessions. Strategic Planning sessions are facilitator led, open to the public and result in measurable objectives for the upcoming year.

The most recent Strategic Planning session took place in 2025. Participants brainstormed the City's current strengths, weaknesses, challenges, and opportunities before developing new objectives in line with the established Strategic Goals. These new measurable objectives will be presented to the City Council by staff within the upcoming year.

The FY 2026-27 budget was constructed and developed specifically to support these goals and objectives and reinforce the commitment the City makes to prioritize its core values.

Mission Statement
The City Council is committed to keeping Placentia a pleasant place by providing a safe family atmosphere, superior public services and policies that promote the highest standards of community life.

Vision Statement
The City of Placentia will maintain an open, honest, responsive and innovative government that delivers quality services in a fair and equitable manner while optimizing available resources.

Strategic Plan Goals
Goal 1- Fiscal Sustainability
Goal 2- Public Safety
Goal 3- Infrastructure, Facilities, & Public Spaces
Goal 4- Economic Development
Goal 5- Organizational Excellence
1594
13 GOAL 1:

Obj.

No.

1.1 Admin Review and update Reserve Policy

FISCAL SUSTAINABILITY
Dept. Assigned Objective Description

1.2 Admin

1.3 Finance

1.4 Admin/Eco Dev

STRATEGIC PLAN
Completion
Timeframe
Continue efforts to seek and obtain new sources of
state and federal grants, including Federal and State
earmarks and Biden Infrastructure Package
Update Fee Study/Cost Allocation Review
Protect and preserve existing economic
development/property nodes throughout the City to
maximize revenue opportunities.
1-3 Years
1-3 Years
1-3 Years

1.5 Admin/Finance Continue seeking ways to diversify the City's revenue sources to prevent over -reliance on any one
source (Measure U/Property Tax).

1.6 Finance

1.7 DS/Econ Dev
Update the existing 10 -Year Financial Plan
Identify ways to monetize the new Citywide fiber
optic system
1-3 Years
3+ Years
1-3 Years
GOAL 2:

PUBLIC SAFETY
Obj.

No.

Dept. Assigned
Objective Description
Completion
Timeframe

2.1 Fire/Police

2.2 Fire/Police

2.3 Police/Fire/Emergency
Communications

2.5 Admin

2.6 Fire
Consider sharing of services to other cities
(Police and Fire)
Bolster ranks of police and fire personnel (fill
all vacancies)
1-3 Years
1-3 Years
Improve communication and operational 1-3 Years
efficiency between Police, Fire and
Communications
Implement Community Paramedic Pilot
Program
1-3 Years
Create Community Risk Assessment 1-3 Years
Standards of Cover Document
14 STRATEGIC PLAN
GOAL 3: INFRASTRUCTURE, FACILITIES, & PUBLIC SPACES
Obj. Dept.

No. Assigned
Objective Description
Completion
Timeframe
Status

3.1 CS/PW

3.2 CS/PW

3.3 PW

3.4 PW/Finance
Implement Placentia Senior/Community
Center Project
Implement the Placentia Parks Initiative
Plan
1-3 Years
1-3 Years
Examine more multi -modal transportation 1-3 Years
options
Update Vehicle and Major Equipment
Replacement Policy

3.5 Police Analyze security improvements at all
public facilities

3.6 PW Implement the 2022 Pavement
Management Plan Report to prioritize
streets and roads

3.7 PW Complete the Civic Center Improvement
Project (HVAC/Solar Battery/Roof/EV
Charging)

3.8 PW/Finance Establish a 5-7 Year CIP
GOAL 4:

ECONOMIC DEVELOPMENT
1 Year
1 Year
1 Year
1-3 Years
1 Year
Obj. Dept.

No. Assigned
Objective Description
Completion
Timeframe
Status

4.1 Admin/PW

4.2 DS/Econ
Dev
Develop a lobbying plan that will result in
construction of a Metrolink Station and
Parking Structure
Include promotion of Citywide fiber in City
economic development recruitment and
retention strategies
1-3 Years
1-3 Years

4.3 DS/Econ Continue to recruit and attract retail, hotel 1-3 Years Dev and other commercial businesses that
complement adjacent City assets and
attractions (Anaheim Resort District, Cal
State Fullerton, OC Vibe and Angel Stadium
Projects)

4.4 Admin/DS

4.5 DS

4.6 DS

4.7 DS

4.8 DS
Complete financing structure for Old Town
EIFD
1 Year
Initiate the Chapman Corridor Specific Plan 1 Year
Create Design Review Guidelines and
Procedures
1 Year
Establish Old Town Historic District 1-3 Years
Update Economic Development Strategic
Plan
15 1-3 Years
1596

4.9 DS

4.10 DS

4.11 CS/DS

4.12 DS
GOAL 5:

Facilitate Affordable Housing along Baker 1-3 Years
Street
Implementation of Housing Element 1 Year
Strategies
Secure funding to address homelessness 1-3 Years
Secure funding to address affordable 1-3 Years
housing

ORGANIZATIONAL EXCELLENCE

STRATEGIC PLAN
Obj. Dept.

No. Assigned
Objective Descripti
Completion
Timeframe

5.1 Admin/HR

5.2 Admin

5.3 Admin

5.4 Admin

5.5 Admin

5.6 Admin
Update all rules and procedures to be
consistent with MOUs and State/Federal
regulations
Monitor Legislation, unfunded mandates
and ballot measures from Sacramento
1-3 Years
1 Year
Initiate Council/City Administrator team 1 Year
building process
Update Administrative Policy Manual for
Ad Hoc Committees
City Attorney coordination and evaluation
Update City Council Code of Conduct and
Code of Ethics
16 1 Year
1 Year
1 Year

Citywide Organizational Chart
City Treasurer
City Attorney
City Council
City
Administrator
City Clerk
Committees/
Commissions
Administration
Community
Services
Development
Services
Finance
17 Human
Resources
Police
Public Relations
Marketing
Public Works
1598

CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2026-27
EFFECTIVE JULY 1, 2026

ELECTED
MAYOR

CITY COUNCIL

CITY CLERK

CITY TREASURER
TOTALS

APPOINTED (DOES NOT INCLUDE ALTERNATES)

CITIZENS' OVERSIGHT COMMITTEE

FINANCIAL AUDIT OVERSIGHT COMMITTEE

HERITAGE COMMITTEE

HISTORICAL COMMITTEE

PARKS ARTS AND RECREATION COMMISSION (PARC)

PLANNING COMMISSION

SENIOR ADVISORY COMMITTEE

SENIOR/COMMUNITY CENTER BLUE RIBBON COMMITTEE

STREETSCAPE AND TRANSPORTATION ADVISORY COMMISSION

VETERANS ADVISORY COMMITTEE
TOTALS

CITY ADMINISTRATOR

CITY ADMINISTRATOR

COMMUNICATIONS & MARKETING MANAGER

DIGITAL MEDIA ANALYST

EXECUTIVE ADMINISTRATIVE ASSISTANT TO THE CA
TOTALS

ADMINISTRATIVE SERVICES

ADMINISTRATIVE ASSISTANT

ADMINISTRATIVE SPECIALIST

DEPUTY CITY ADMINISTRATOR

DEPUTY CITY CLERK

DEPUTY DIRECTOR OF ADMINISTRATIVE SERVICES

INFORMATION TECHNOLOGY MANAGER

INFORMATION TECHNOLOGY SPECIALIST

INFORMATION TECHNOLOGY TECHNICIAN

PUBLIC SAFETY COMMUNICATIONS MANAGER

PUBLIC SAFETY COMMUNICATIONS SUPERVISOR
PUBLIC SAFETY DISPATCHER (1 OVERHIRE)

RISK ANALYST
18 Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
1 4
1 1
7 1
4 1
1 7
1 4
1 1
7 1
4 1
1 7
Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
3 5
8 9
5 7
7 9
6 10
69 3
5 8
9 5
7 7
9 6
10 69
3 5
8 9
5 7
7 9
6 10
69 3
5 8
9 5
7 7
9 6
10 69
Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
1 1
1 1
1 4
1 1
1 1
4 1
1 1
1 4
1 1
1 1
4 Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
1 1
1 1
1 1
1 1
1 3
13 0
1 1
1 1
1 1
1 1
1 3
13 0
1 1
1 1
1 1
1 1
1 3
13 1
1 1
1 1
1 1
2 1
1 3
13 1
1599

ADMINISTRATIVE SERVICES (CONTINUED)

RISK MANAGER

SENIOR MANAGEMENT ANALYST
TOTALS

HUMAN RESOURCES

DIRECTOR OF HUMAN RESOURCES

HUMAN RESOURCES ANALYST

SENIOR HUMAN RESOURCES ANALYST

HUMAN RESOURCES TECHNICIAN

HUMAN RESOURCES OFFICE CLERK

SENIOR HUMAN RESOURCES TECHNICIAN
TOTALS

FINANCE

ACCOUNTING TECHNICIAN

DIRECTOR OF FINANCE

FINANCE MANAGER

SENIOR ACCOUNTANT

SENIOR ACCOUNTING TECHNICIAN

SENIOR FINANCIAL ANALYST
TOTALS

DEVELOPMENT SERVICES

ADMINISTRATIVE ASSISTANT

ASSOCIATE PLANNER

BUILDING INSPECTION MANAGER

BUILDING INSPECTOR

BUILDING PERMIT TECHNICIAN

CODE ENFORCEMENT OFFICER

CODE ENFORCEMENT SUPERVISOR

DIRECTOR OF DEVELOPMENT SERVICES

GIS TECHNICIAN

PLANNING MANAGER

PLANNING TECHNICIAN

SENIOR BUILDING PERMIT TECHNICIAN
TOTALS

CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2026-27
EFFECTIVE JULY 1, 2026
19 Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
1 1
27 1
1 27
0 0
26 0
0 27
Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
1 1
1 0
1 1
5 1
1 1
1 1
0 5
1 1
1 1
0 0
4 1
1 1
1 0
0 4
Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
4 1
1 1
1 1
9 4
1 1
1 1
1 9
4 1
1 1
1 1
9 4
1 1
1 1
1 9
Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
1 1
1 1
1 1
1 1
2 1
1 1
1 1
1 1
1 1
1 1
1 1
0 1
12 12
1 1
1 1
1 1
1 1
1 1
1 1
12 1
1 1
1 1
1 1
1 1
1 1
1 12
1600

PUBLIC SAFETY - POLICE

CAPTAIN

CHIEF OF POLICE

COMMUNITY SERVICES OFFICER

CRIME ANALYST

IT SERGEANT

LIEUTENANT

MANAGEMENT ANALYST

OFFICE SPECIALIST - RECORDS

POLICE RECORDS TECHNICIAN

PARKING CONTROL OFFICER

POLICE ACADEMY TRAINEE

POLICE CIVILIAN INVESTIGATOR
POLICE OFFICER (3 OVERHIRE)

POLICE SERVICES OFFICER

POLICE SERVICES SUPERVISOR

SUPPORT SERVICES ADMINISTRATOR

PROPERTY TECHNICIAN

SERGEANT
SR. ADMINISTRATIVE ASSISTANT
TOTALS

CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2026-27
EFFECTIVE JULY 1, 2026
Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
2 1
2 1
1 3
1 3
0 2
1 3
39 2
3 0
1 10
1 76
2 1
1 1
1 3
1 0
3 2
1 3
39 2
2 1
1 10
1 75
2 1
1 1
0 3
1 0
3 2
1 3
39 2
2 1
1 10
1 74
2 1
1 1
0 3
1 0
3 2
1 3
39 2
2 1
1 10
1 74
Amen • ` : • '• pted Amended Proposed
24-25 25-26 25-26 26-27

FIRE & LIFE SAFETY
ADMINISTRATIVE ASSISTANT 1
BATTALION CHIEF 3
DEPUTY FIRE CHIEF 1
FIRE CAPTAIN 6
FIRE CHIEF 1
FIRE ENGINEER 6
FIRE MARSHAL 1
FIRE PREVENTION SPECIALIST 1
FIREFIGHTER 9
SENIOR MANAGEMENT ANALYST 1
TOTALS 30

PUBLIC WORKS

DIRECTOR OF PUBLIC WORKS

DEPUTY DIRECTOR OF PUBLIC WORKS

ADMINISTRATIVE ASSISTANT

ASSOCIATE CIVIL ENGINEER (SEWER)

CUSTODIAN
20 1
3 1
6 1
6 1
1 9
1 30
1 3
1 6
1 6
1 1
9 1
30 1
3 1
6 1
6 1
1 9
1 30
Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
1 1
1 1
1 1
2 1
1 2
1 1
1 1
2 1
1 1
1 2
1601

PUBLIC WORKS (CONTINUED)

ENGINEERING AIDE

ENVIRONMENTAL SERVICES COORDINATOR

EQUIPMENT MECHANIC

EQUIPMENT MECHANIC II

FACILITY MAINTENANCE TECHNICIAN

FACILITY MAINTENANCE TECHNICIAN II

MAINTENANCE WORKER

MANAGEMENT ANALYST

MANAGEMENT ASSISTANT

PUBLIC WORKS INSPECTOR

PUBLIC WORKS MANAGER

PUBLIC WORKS SUPERINTENDENT

PUBLIC WORKS SUPERVISOR

SENIOR CIVIL ENGINEER

SENIOR CUSTODIAN

SENIOR MANAGEMENT ANALYST

TRANSPORTATION MANAGER
TOTALS

COMMUNITY SERVICES

ADMINISTRATIVE ASSISTANT

COMMUNITY SERVICES COORDINATOR

COMMUNITY SERVICES SUPERVISOR

DEPUTY DIRECTOR OF COMMUNITY SERVICES

DIRECTOR OF COMMUNITY SERVICES

FACILITY MAINTENANCE TECHNICIAN

MANAGEMENT ANALYST

CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2026-27
EFFECTIVE JULY 1, 2026
1 1
2 0
2 0
8 0
1 1
1 1
2 1
1 1
1 29
1 2
0 3
0 7
0 0
1 0
1 2
1 1
1 1
28 0
1 1
1 3
0 7
1 0
1 1
0 2
1 1
0 1
27 1
1 1
5 1
7 1
0 1
1 0
2 1
1 0
1 30
Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
1 4
3 0
1 3
0 1 1 1
3 3 3
3 3 3
0 0 0
1 1 1
3 3 0
0 0 0
TOTALS 12 11 11 8

SUMMARY

FULL-TIME FUNDED PERSONNEL

UNFUNDED OVERHIRES

ELECTED & APPOINTED PERSONNEL

GRAND TOTAL
*Overhires are not funded
21 1
200 197 193 I 194
4 4 4 4
76 76 76 76
280 277 273 274
1602

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

PROJECTED CHANGE IN

FINANCIAL POSITION
General Fund Budget
FISCAL YEAR 2026-27
22 101 - General Fund
103 - Centennial Event
General Fund Total
102 - Measure U
201 - Air Quality Management
202 - Asset Seizure
203 - CalRecycle Grant
204 - CDBG
205 - County Annexation
206 - EIFD
207 - Explorer Grant NOC
208 - General Plan Update Fees
209 - Housing Successor Agncy
210 - Landscape Maintenance
211 - Measure M
212 - NOC-Public Safety Grant
213 - Opiods Settlement
214 - PEG
215 - Placentia Navigation Center
216 - Public Safety CFD 2014-01
217 - State Gas Tax - RMRA
218 - State Gas Tax
219 - Street Lighting Distrct
220 - Suppl Law Enfrcmnt
221 - Technology Impact Fees
222 - Thoroughfare Constction
223 - TOD District CFD 2018-01
224 - Federal Grants
225 - State Grants
227 - Private Grants
228 - Asset Seizure DOJ
229 - Asset Seizure Treasury
230 - Old Town CFD 2024-01
Total Special Revenue Funds
301 - Public Safety Impact Fee
302 - Quimby In Lieu Imapct Fee
303 - Traffic Impact Fee
304 - Affordable Housing Impact Fee
305 - Sewer Impact Fee
306 - Stormdrain Impact Fee
307 - Parks & Rec Impact Fee
Fund Balance
6/30/2025
(16,039,049)
(8,600)
(16,047,649)
(5,425,615)
(358,884)
50,896
598,067
(775,897)
(259,783)
(123,136)
(1,392,261)
(2,091,647)
20,676
(365,152)
(177,161)
(188,707)
(72,284)
(517,426)
(319,866)
(80,127)
(174,527)
(239,711)
(528,175)
(4,981)
(84,828)
(1,957)
(18,372)
(55,046)
(1,020)
(12,651,086)
(269,500)
(2,160,293)
(511,178)
(2,336,178)
(231,079)
(12,419)
(2,206,046)
Amended
Revenue
(55,633,027)
(70,000)
(55,703,027)
(9,286,000)
(492,285)
(299,000)
(457,992)
(1,238,941)
(75,000)
(3,193,085)
(210,000)
(1,414,458)
(1,474,528)
(197,245)
(191,000)
(130,000)
(95,900)
(18,755,434)
Amended
Expenditure
55,587,176
107,251
55,694,427
10,715,387
173,333
101,680
492,285
135,610
802,409
440,867
1,675,329
104,900
65,615
3,191,085
198,577
1,679,801
1,512,848
197,245
428,022
561,920
50,200
2,647,047
1,085,340
340,618
1,026,235
27,626,351
192,695
329,559
412,848
458,256
772,831
Estimated Fund
Balance
6/30/2026
(16,084,900)
28,651
(16,056,248)
(3,996,228)
(185,551)
152,576
598,067
(775,897)
(423,173)
(123,136)
(589,852)
(2,091,647)
3,551
71,236
(72,261)
(188,707)
(81,669)
(519,426)
(331,290)
185,216
(136,207)
(2,689)
(96,255)
(4,981)
(130,528)
2,645,090
1,085,340
322,246
971,189
(1,020)
(3,780,169)
(76,805)
(1,830,734)
(98,330)
(1,877,922)
(231,079)
(12,419)
(1,433,215)
FY26-27 Proposed FY26-27 Proposed
Revenue Expenditure
(56,489,981)
(30,000)
(56,519,981)
(9,286,000)
(317,285)
(320,000)
(200,000)
(467,152)
(1,243,171)
(70,000)
(3,066,600)
(218,400)
(1,514,655)
(1,590,034)
(197,245)
(195,000)
(130,000)
(95,900)
(18,911,442)
54,632,781
130,500
54,763,281
9,651,601
38,390
317,285
775,897
45,000
9,750
200,000
443,105
1,273,336
55,900
3,069,100
867,687
1,514,655
1,359,049
197,245
195,000
140,000
56,826
167,321
20,377,146
153,560
40,000
15,000
Estimated Fund
Balance
6/30/2027
(17,942,100)
129,151
(17,812,949)
(3,630,627)
(147,161)
152,576
598,067
(0)
(698,173)
(113,386)
(589,852)
(2,091,647)
(20,496)
101,401
(72,261)
(188,707)
(95,769)
(516,926)
317,997
185,216
(367,192)
(2,689)
(86,255)
(4,981)
(169,602)
2,812,411
1,085,340
322,246
971,189
(1,020)
(2,314,465)
(76,805)
(1,830,734)
55,230
(1,837,922)
(231,079)
2,581
(1,433,215)
1604

308 - TOD Sewer Impact Fee
309 - TOD Streetscape Impact Fee
310 - TOD Traffic Impact Fee
311 - Fire Impact Fee
312 - Animal Shelter Impact Fee
Total Developer Impact Fee
401 - Sewer Construction
402 - Sewer Fund
403 - Refuse Administration
404 - Storm Drain Construction
Total Enterprise Fund
501 - Employee Health and Wellfare
502 - Risk Management
503 - Equipment Replacement
505 - City Capital Projects
Total Internal Service Fund
601 - Successor Agency to the Redevelopment Agency
602 - Section 115 Trust
603 - Trust & Agency Fund
Total Agency Fund
701 - Gas Tax Debt
702 - Placentia Public Financing Authority
Total Fiduciary Fund
DNU-201 - Utility User Tax (0016)
DNU-226 - Traffic Offender Fund
DNU-235 - Park Development
DNU-280 - Misc Grant Fund
DNU-405 - Affordable Housing In -Lieu
DNU-715 - Community Facilities District
Legacy Funds
All Funds
Fund Balance
6/30/2025
(208,649)
(861,144)
(657,350)
(46,175)
(1,110)
(9,501,121)
100,229
(8,832,240)
(460,967)
(530)
(9,193,508)
(14,593)
4,729,386
(114,395)
70,983
4,671,381
9,140,954
(1,077,519)
8,063,435
(83,541)
51,072,926
50,989,385
(222,682)
(5,926)
(21,076)
300,399
(404)
(51,099)
(788)
16,330,048
Amended
Revenue
(1,250,000)
(5,142,880)
(6,392,880)
(1,075,059)
(3,091,604)
(4,846,591)
(9,013,254)
(1,469,174)
(1,469,174)
(403,300)
(4,290,600)
(4,693,900)
(2,159,615)
(2,159,615)
(98,187,283)
Amended
Expenditure
53,222
181,382
79,820
2,480,612
702,205
5,148,680
5,850,885
1,075,059
3,094,604
114,000
3,608,082
7,891,745
1,472,738
1,000,000
2,472,738
403,300
4,290,600
4,693,900
222,682
719,688
50,711
993,081
107,703,740
Estimated Fund
Balance
6/30/2026
(155,427)
(861,144)
(475,968)
33,645
(1,110)
(7,020,509)
100,229
(9,380,035)
(455,167)
(530)
(9,735,503)
(14,593)
4,732,386
(395)
(1,167,526)
3,549,872
9,144,519
(77,519)
9,066,999
(83,541)
51,072,926
50,989,385
(5,926)
(21,076)
(1,139,528)
(404)
(388)
(1,167,322)
9,516,456
FY26-27 Proposed FY26-27 Proposed
Revenue Expenditure
(2,500,000)
(6,062,679)
(8,562,679)
(2,184,000)
(3,988,000)
(6,172,000)
(1,469,504)
(682,454)
(2,151,958)
(401,049)
(4,852,019)
(5,253,068)
(97,571,128)
208,560
2,475,305
5,963,753
8,439,058
2,184,000
3,988,000
78,500
6,250,500
1,469,504
682,454
2,151,958
401,049
4,852,019
5,253,068
Estimated Fund
Balance
6/30/2027
(155,427)
(861,144)
(475,968)
33,645
(1,110)
(6,811,949)
100,229
(9,404,730)
(554,093)
(530)
(9,859,125)
(14,593)
4,732,386
(395)
(1,089,026)
3,628,372
9,144,519
(77,519)
9,066,999
(83,541)
51,072,926
50,989,385
(5,926)
(21,076)
(1,139,528)
(404)
(388)
(1,167,322)
97,443,570 9,388,899
1605

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

GENERAL FUND

REVENUE AND EXPENSES
General Fund Budget
FISCAL YEAR 2026-27
25 895,672
6,626,678
5,079,505
(2,714,546)
929,235
8,483,878
3,730,072
(2,135,575)
PROPOSED BUDGET General Fund
FISCAL YEAR 2025-26 Revenues vs. Expenditures
Beginning Fund Balance

REVENUE
Property Taxes
Sales & Use Taxes
Other Taxes
Permits & Licenses
Fines & Forefeitures
Intergovernmental
Charges for Services
Miscellaneous Revenue
Subtotal Revenues
Operating Transfers -In
Measure U Transfers -in:

Employee Retention
OPEB
Subtotal Transfers -in

TOTAL OPERATING RESOURCES

EXPENDITURES
Operating Expenditures
Legislative
City Administrator
Administrative Services
i -Inman Resources
Finance
Development Services
Public Safety - Police
Fire & Life Safety
Public Works
Community Services
General Government
Interfund Transfers (Transfers Out)
Subtotal Operating Expenditures
Operating Change in Fund balance
Non -Operating Revenues/(Expenditures)
One time Revenues
One time Expenses
Capital Projects Revenue
Capital Projects
GF Debt Service
Subtotal Non -Operating Revenue/(Expenditures)

CHANGE IN FUND BALANCE
Other Changes to Fund Balance
Measure U Reserve Contribution
Net Change to Fund Balance
Ending Total Fund Balance
Fund Balance
Nonspendable
Measure U - Contingency Reserve
General Fund Reserve
Unassigned Fund Balance

TOTAL FUND BALANCE
General Fund Balance Reserve Target
Operating Expenses
Reserve Requiredment %
25% of Budgeted Operating Expenses
General Fund Operating Reserves
General Fund Operating Reserves %
% Funded
2025-26
Adopted
2025-26
Amended
2026-27
Proposed
% Change from
2025-26 Adopted
11,609,800
9,838,958
9,150,409
22,755,799
22,816,610
23,757,098
104.40%
8,449,079
8,649,079
8,659,079
102.49%
8,852,995
8,852,995
9,135,477
103.19%
3,484,117
3,484,117
3,387,834

97.24%
675,300
692,300
811,033
120.10%
450,915
450,915
413,900

91.79%
2,358,860
2,288,860
2,467,964
104.63%
1,122,500
1,122,500
1,066,000

94.97%
48,149,565
48,357,376
49,698,384
103.22%
677,100
1,677,100
1,219,997
180.18%
2,665,800
2,785,800
2,785,800
104.50%
888,600
928,600
928,600
104.50%
4,231,500
5,391,500
4,934,397
116.61%
52,381,065
53,748,876
54,632,781
104.30%
1,006,073
915,105
944,342

93.86%
689,987
704,722
821,667
119.08%
5,548,750
5,052,698
5,147,998

92.78%
880,400
1,822,918
869,138

98.72%
1,448,000
1,486,476
1,427,710

98.60%
1,627, 540
1,708, 717
1,588, 761

97.62%
14,584,486
16,337,801
16,209,312
111.14%
5,402,550
5,845,437
5,932,606
109.81%
4,610,350
5,019,687
5,789,791
125.58%
3,830,886
3,942,532
3,131,228

81.74%
6,389,943
3,927,640
6,932,246
108.49%
61,000
61,000
61,000
100.00%
46,079,965
46,824,732
48,855,799
106.02%
6,301,100
6,924,144
5,776,982

91.68%
955,551
-

0.00%
(2,458,844)
-

0.00%
(6,301,100)
(6,301,100)
(5,776,982)

91.68%
(6,301,100)
(7,804,393)
(5,776,982)

91.68%
0 (880,249)
0 0.00%
888,600
928,600
1,857,200
209.00%
888,600
48,351
1,857,200
12,498,401 9,887,309 11,007,609
895,672
5,726,721
5,793,270
82,737
12,498,401
9,887,309
11,007,609
46,079,965 46,824,732 48,855,799
25% 25%
11,519,991 11,706,183 12,213,950
11,602,729 8,991,637 10,078,374

25.18% 19.20% 20.63%
101% 77% 83%
26 FY24-25
Actin
PROPOSED BUDGET FUND 101 - General Fund
FISCAL YEAR 2026-27

ACCOUNT
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED
BUDGET
FY26-27
Proposed

REVENUE
4000 - Current Year -Secured (11,117,070) (11,928,617) (11,928,617) (12,426,762) 4001 - Property Tax (VLF) (7,146,563) (7,287,541) (7,348,352) (7,649,109) 4002 - Current Year -Unsecured (372,383) (430,083) (430,083) (447,286) 4003 - Prior Yrs-Secured/Unsecured (85,463) (74,256) (74,256) (77,226) 4004 - Supplemental Roll (286,511) (344,760) (344,760) (358,550) 4005 - Residual Property Tax (605,400) (572,000) (572,000) (594,880) 4006 - Pass Through (135,975) (187,200) (187,200) (194,688) 4007 - Public Utility Tax Apport (168,989) (153,816) (153,816) (159,969) 4008 - Street Light Reorg (1,733,285) (1,716,000) (1,716,000) (1,784,640) 4009 - Homeowners Prop Tax Relief (43,700) (45,614) (45,614) (47,439) 4010 - Prop Tax/Penalty & Interest (21,805) (15,912) (15,912) (16,548) 4011 - Real Property Transfer Tax (289,192) (327,600) (327,600) (327,600) 4100 - General Sales & Use Taxes (7,912,379) (8,049,079) (8,249,079) (8,249,079) 4102 - Prop 172 Sales & Use Tax (375,798) (400,000) (400,000) (410,000) 4200 - Utility User Tax (3,234,789) (3,320,624) (3,320,624) (3,470,624) 4201 - Franchise Taxes (3,163,809) (1,732,370) (1,732,370) (1,767,017) 4202 - Franchise Property Taxes - Refuse - (919,275) (919,275) (937,661) 4203 - Franchise Taxes - Cable - (393,975) (393,975) (401,855) 4204 - Franchise Taxes - Water (238,486) (238,486) (243,256) 4205 - Short Term Rental Transient Occupancy Tax (247,801) (840,000) (840,000) (856,800) 4206 - Hotel Transient Occupancy Tax (1,552,995) (1,075,000) (1,075,000) (1,125,000) 4207 - Oil Per Barrel B/L Tax (5,408) (5,665) (5,665) (5,665) 4302 - Planning Division Fees (336,409) (313,635) (313,635) (250,000) 4304 - Developmt Impact Fee Admin Chg (50,070) (38,000) (38,000) (39,140) 4305 - Business License Fees (1,116,034) (1,313,250) (1,313,250) (1,352,648) 4306 - Bicycle Licenses (3) - - -
4307 - Encroachment Permits (109,237) (101,224) (101,224) (104,261) 4308 - Building Permits (955,982) (839,450) (839,450) (750,000) 4310 - Plumbing Permits (160,776) (117,935) (117,935) (121,473) 4311 - Fire Plan Check/Permit (109,802) (82,400) (82,400) (100,000) 4312 - Electrical Permits (281,325) (223,253) (223,253) (200,000) 4313 - Heat/Ventilation Air Cond (364,084) (232,780) (232,780) (239,763) 4314 - Inspections/Operating Permit (38,755) (145,000) (145,000) (100,000) 4315 - Swimming Pool Permits (44,703) (56,650) (56,650) (35,000) 4316 - Transportation Permit (8,616) (6,300) (6,300) (6,489) 4317 - FOG Permit Business License - (2,000) (2,000) (2,060) 4319 - Parking Permit Fees (13,316) (12,240) (12,240) (12,000) 4320 - Vacant Bldg Registration Fee (120) -
4322 - Special Fire Services (1,751)
4323 - Building Plan Checks (151,878) (100,000) (100,000) (150,000) 4324 - Dedicated Inspector Fee (64,615) (140,000) (140,000) (30,000) 4325 - Reinspection Fee (2,185) - (15,000)
4326 - Solar Residential - - (60,000)
4327 - Solar Commercial - - (15,000)
4403 - Emergency Response Fee - (1,100) (1,100) (1,133) 4404 - Vehicle Impound/Releases (4,375) - (17,000) (68,400) 4405 - DUI Vehicle Release Fee (38,020) (30,000) (30,000) (30,000) 4406 - Veh Code Fines (Moving) (59,008) (50,000) (50,000) (51,500) 4407 - City Ord Fines (Parking) (539,730) (450,000) (450,000) (500,000) 4408 - Administrative Citations (165,947) (144,200) (144,200) (160,000) 4410 - Card Processing Fee - (71,000) (71,000) (71,000) 1608
27 FY25-26

ADOPTED BUDG
6 FY26-27 Ili
Proposed
PROPOSED BUDGET FUND 101 - General Fund
FISCAL YEAR 2026-27

ACCOUNT
4500 - AB 109 Public Safety Realign
4510 - Federal Grants
4511 - State Grants
4513 - County Grants
4518 - POST - Intergovernmental Rev
4521 - Other Intergovernmental Rev
4523 - OCWR WDA Import Revenue
4600 - Engineering Fees
4601- Landscape Review Revenue
4603 - Special Police Services
4604 - Alarm System Monitoring
4605 - Recreation Programs
4606 - Excursions
4607 - Special Events
4608 - Festival Revenue
4611 - Sanitation Collect Fees
4613 - Sale of Map/Publication/Copies
4614 - Business Site Insp Fee
4617 - Other Charges for Service
4618 - Live Scan Rolling Fee
4619 - Placentia Quarterly
4621 - Fee Based Programs
4700 - Interest Revenue
4704 - Interest Revenue (GASB)
4705 - Lease Revenue (GASB)
4800 - Athletic Field Light Fees
4801 - Facility Rental
4802 - Field Use Fees
4803 - Royalty Revenue
4804 - Reimbursements/Other Revenue
4805 - Lease Revenue
4806 - SB 90 Reimbursements
4807 - Recovery & Restitution
4809 - Cell Tower Lease Revenue
4810 - Billboard Revenue
4811 - Restitution Revenue
4814 - PD Restitution
4815 - Reimbursement - Strike Team
4818 - Gym Rentals
4819 - Facility Reservations
4900 - Donations & Contributions
4901 - NSF Check Fees
4913 - Interest Revenue (GASB)
4916 - Unclaimed Checks
4918 - Receivable Forgiveness

TOTAL REVENUE

TRANSFER IN
7102 - Transfer In - Measure U
7204 - Transfer in - CDBG
7205 - Transfer in - County Annexiation
7220 - Transfer in - Supplemental Law Enforcement
FY24-25
Act
(34,114) (30,000)
(344,552) (32,015)
(50,000)
(15,523) (15,000)
(173,117) (200,000)
(129,046) (123,900)
(189,910) (180,000)
(13,400) (20,600)
(109,996) (85,000)
(83,777) (140,000)
(144,926) (110,500)
- (1,200)
(33,390) (105,750)
(37,149) (40,000)
(50,233) (35,000)
(432) (500)
(11,351) (9,450)
(86,543) (152,000)
(1,607) (3,675)
- (5,000)
(167,596) -
(735,728) (800,000)
(310,504)
(750,914)
(100,018) (75,000)
(342,033) (100,000)
(71,274) (75,000)
(145,508) (125,000)
(107,840) (121,185)
(155,958) (200,000)
- (500)
(35,361) (305,000)
- (471,000)
(90,246) -
(658) (2,000)
(272,651)
(14,620)
(81)
4,726
(25,394)
(695,975)
(48,592,753)
(4,299,784)
(194,663)
28 (7,000)
(48,149,565)
(4,443,000)
(39,100)
(428,000)
LFY25-26
AMEND
BUDG
(30,000)
(732,015)
(300,000)
(5,551)
(15,000)
(200,000)
(123,900)
(180,000)
(20,600)
(85,000)
(140,000)
(110,500)
(1,200)
(35,750)
(40,000)
(35,000)
(500)
(9,450)
(152,000)
(3,675)
(5,000)
(800,000)
(75,000)
(100,000)
(75,000)
(125,000)
(121,185)
(200,000)
(500)
(305,000)
(471,000)
(2,000)
(7,000)
(49,312,927)
(4,643,000)
(39,100)
(428,000)
L
(30,000)
(10,000)
(15,000)
(175,000)
(123,900)
(100,000)
(21,218)
(37,000)
(85,000)
(119,075)
(1,000)
(500)
(50,000)
(36,050)
(515)
(9,734)
(1,000)
(2,000)
(40,000)
(800,000)
(110,000)
(104,000)
(150,000)
(118,450)
(206,000)
(32,000)
(366,150)
(675,000)
(1,000)
(110,000)
(60,000)
(92,272)
(49,698,384)
(5,571,600)
(39,100)
(775,897)
(195,000)
1609

FY24-25
Actuals
FY25-26

ADOPTED
OPTED BUDAiii
FY25-26
AMEND
BUDG
FY26-27
Proposed Ai
PROPOSED BUDGET FUND 101 - General Fund
FISCAL YEAR 2026-27

ACCOUNT
I
L
7229 - Transfer in: Asset Seizure Treasury (1,000,000)
7402 - Transfer in - Sewer Maintiance (185,000) (185,000) (185,000) 7601 - Transfer in - Sucessor Agency (50,000) (25,000) (25,000) (25,000) 7702 - Transfer In - Placentia Public Financing Autl (1,425,053) - - - TOTAL TRANSFERS IN (5,969,500) (5,120,100) (6,320,100) (6,791,597) TOTAL OPERATING REVENUE (54,562,253) (53,269,665) (55,633,027) (56,489,981)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 21,642,427 20,568,100 22,350,867 22,719,100 5001 - Salaries/Part-Time 1,438,758 1,428,100 1,428,100 1,477,700 5002 - Salaries/Temporary Employees 2,806
5003 - Overtime 2,512,015 1,577,900 2,037,900 1,579,300 5004 - Leave Accrual Payout 14,168 46,000 -
5005 - Alternative H&W Payout 213,477 102,000 101,789 119,094 5006 - Signing Bonus Payout - 500,000 -
5007 - Salary Savings - (685,900) (1,377,400) (600,000) 5008 - Other Salaries & Wages 40,321 31,212 39,611 35,712 5010 - Leave Buyback 21,534 214,200 214,200 284,184
5011 - Contra - Salaries (759,524) (745,752) (745,752) (737,788) 5101 - Life Ins Allocation 42,177 30,336 29,018 29,612
5103 - Optical Ins Allocation 34,318 37,038 36,967 276
5105 - STD Ins Allocation - 23,300 46,900
5107 - Medicare 373,134 296,461 355,769 327,885
5109 - Employers' PARS/ARS 411,569 56,500 274,249 48,800 5110 - Employer Retirement Contribution 2,271,522 2,693,900 2,606,828 2,936,300 5111 - 457(b)Defined Contribution Plan 80,689
5112 - Tuition Reimbursement 34,193 20,000 20,000
5113 - Employee Insurance Claims 616 -
5115 - Emp Bnft/Insurance Premiums 4,435 12 12 25
5116 - Health Insurance Premiums 2,649,802 2,811,824 3,076,670 2,677,552 5117 - Dental Insurance Premiums 179,113 195,290 187,331 195,500 5118 - Life Insurance Premiums 50,663 -
5119 - Optical Insurance Premiums - - 36,000
5121 - Workers' Comp Premiums - 498,096
5122 - LTD Ins Premium 76,853 78,900 111,960 75,800
5124 - STD Ins Premium 172,746 48,900 48,691
5125 - Other Employee Benefits 4,985 5,900 15,970 24,400 TOTAL SALARY AND BENEFITS 31,512,795 29,310,921 31,334,175 31,276,352

OPERATING EXPENSES
6000 - Repair Maint/Equipment 236,892 166,857 176,857 155,755 6001 - R & M/Sewer & Storm Drain - - 160,400
6002 - Repair & Maint/Facilities 365,851 418,000 401,834 269,150 6003 - Repair & Maintenance/Streets 59,348 25,000 75,000 55,000 6004 - Vehicle Repair & Maintenance 236,984 262,500 262,500 232,250 6005 - Repair/Maint Off Furn & Eqp (2) -
6006 - Repair/Maint - Parks & Fields 471,099 463,000 481,000 477,000 6007 - Repair/Maint - Park LIghts 27,990 25,000 25,000 3,500 6008 - R&M - Tires 30,000
6011 - Landscaping 62,920 96,920 96,920 15,000
6012 - Tree Maintenance 156,425 170,000 170,000 170,000 1610
29 FY25-26

ADOPTED BUDA
FY26-27 Ali
Proposed
PROPOSED BUDGET FUND 101 - General Fund
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
Act
FY25-26
AMEND
BUDG
6013 - Vehicle Detailing 7,375 7,000 7,000 7,000
6015 - Emergency Repairs 5,000 5,000 5,000
6100 - Advertising/Promotional 23,943 26,000 26,000 30,000 6101 - Ammunition - 20,000 30,000
6102 - Recruitement Exp 11,434 8,000 8,000 7,000
6103 - Paint Supplies 24,839 35,000 35,000 35,000
6104 - Janitorial Supplies 33,964 33,500 33,500 38,000
6105 - K9 Expenses 14,588 15,000 39,000 20,000
6106 - Jail Supplies 23,796 30,000 25,721 30,000
6107 - Facility Rental 680 1,600 1,600 1,600
6108 - Equipment & Tool Rental 10,920 17,500 47,200 46,700 6109 - Office Equipment Rental 51,953 131,000 130,279 150,000 6110 - Traffic Control Devices 13,059 25,000 25,000 25,000 6111 - Street Signs 24,706 20,000 20,000 20,000
6112 - Office Supplies 42,723 39,400 41,400 41,950
6113 - Books & Periodicals 7,103 45,200 7,099 10,000
6114 - Postage 43,496 47,100 47,100 39,100
6115 - Small Tools/Equipment 14,497 11,500 11,500 18,500 6116 - Small Furniture & Fixture 1,410 1,900 6,800 13,200 6117 - Uniforms 134,822 98,600 108,600 106,800
6118 - Personal Protection Equipment 29,519 24,750 24,750 59,250 6119 - Emergency Medical Supplies 10,541 10,000 9,500 14,100 6120 - Computer Peripheral/Accessory 6,182 8,000 8,000 13,510 6122 - Other Supplies 146,053 14,500 22,500
6125 - Shooting Range Supplies - - 5,000
6126 - Program Supplies 23,370 - 83,300
6200 - Misc Bank Charges 95,728 43,500 43,500 38,500
6201 - Bank Over/Short 209 -
6202 - Market Value Adjustment (177,602) -
6204 - Vehicle Lease 10,558 202,200 202,200 260,000
6205 - Principal/Bonds/COP's/Leases 1,329,662 1,446,600 1,446,600 1,212,481 6206 - Interest/Bonds/COP's/Leases 183,489 563,900 563,900 112,482 6210 - Lease Revenue Bond Exp 4,483,922 4,290,600 4,290,600 4,452,019 6213 - Lease Principal (GASB) 295,308 -
6214 - Lease Interest (GASB) 14,488 -
6216 - Subscription Interest (GASB) 205 -
6300 - Dept. Contract Services 2,307,756 2,191,883 2,219,629 1,825,053 6301 - Alarm Monitoring 17,195 16,500 16,500 38,010
6302 - Animal Control Services 415,737 468,522 468,522 408,730 6304 - Entertainment Services 17,454 52,000 52,550 43,000 6305 - Excursions 5,713 7,600 7,600 14,500
6307 - Hazardous Materials Disposal 4,500 4,500 4,500
6308 - Instructional Services 27,052 26,000 34,800 28,000 6309 - Landscape Review Expense 13,340 14,000 14,000 14,000 6310 - Medical Services 15,950 10,000 10,000 17,000
6311 - Officiating 2,720 4,500 4,500 5,000
6312 - Printing & Binding 60,239 79,300 65,800 56,600
6314 - Video Monitoring 120,015 120,000 120,000 120,000 6315 - Community Programs 83,301 141,900 153,450 47,500 6316 - Special Investigations 117,109 50,000 68,214 70,000 6317 - Pre -Employment Services - - 62,000
6318 - Employment -Related Services - - 4,500
1611
30 PROPOSED BUDGET FUND 101 - General Fund
FISCAL YEAR 2026-27

ACCOUNT
6400 - Professional Services
6401 - Management Consulting Servics
6402 - Legal Services
6403 - Litigation
6404 - Accounting & Auditing Service
6405 - Engineering Services
6406 - Special Studies
6407 - Towing Services
6409 - Building Inspection Services
6410 - Photo Services & Supplies
6500 - Range Training
6501 - Travel
6502 - Mileage Reimbursement
6503 - Meetings & Conferences
6504 - Staff Training
6505 - Dues & Memberships
6506 - Licenses & Permits
6600 - Software & Subscriptions
6602 - Software Maintenance
6700 - Vehicle Maintenance Allocatn
6800 - Property Taxes
6900 - Admin Service Fee
6901 - City Admin Services
6902 - City Events
6903 - Common Area Supplies
6905 - Credit Card Disputes
6906 - Water
6907 - Electricity
6908 - Telephone/Internet
6909 - Gasoline & Diesel Fuel
6912 - Natural Gas
6913 - Resident Vehicle Rebate Prog
6915 - Third Party Administration
6916 - Toll Roads Expense
6918 - Pass -Through Waived Permit Fee
6930 - Employee Leadership & Wellness
6932 - Election Costs
6999 - Emergency/One Time Expenses

TOTAL OPERATING EXPENSES

TRANSFER OUT
8219 - Transfer Out - Street Lighting District

TOTAL TRANSFERS OUT

TOTAL OPERATING EXPENSES

CAPITAL AND EQUIPMENT
9100 - Building & Facilities
9200 - Furniture & Fixtures
9300 - Machinery & Equipment
9301 - Vehicles
9303 - Office Equipment
FY24-25
11111.111
1,039,046
76,690
671,187
145,469
87,827
22,382
125
500
25,309
29,516
1,941
44,288
115,533
77,052
127,552
332,387
1,087,273
224
1,953
107,627
3,342,459
50,121
61,499
209
700,870
970,083
356,796
330,932
16,862
31,500
21,913
6,641
931
225
25,753
21,668,704
69,855
69,855
53,251,354
5,652,305
4,745
310,543
110,847
1,413
31 FY25-26

ADOPTED BUDG
1,010,300
95,000
500,000
200,000
93,700
20,000
65,000
100,000
8,500
25,500
19,500
200
67,300
244,500
84,310
126,680
199,747
1,211,632
2,500
75,000
4,772,900
16,400
34,136
550,000
863,000
240,000
275,000
15,000
16,500
6,700
22,940,837
61,000
61,000
52,312,758
5,750
500
FY25-26

AMENDED
BUDGET
1,151,752
95,000
425,000
200,000
93,700
20,000
65,000
5,500
16,500
2,200
66,000
243,500
79,890
126,680
222,175
1,176,632
2,500
75,000
3,390,963
29,086
34,136
550,000
863,000
405,000
275,000
15,000
16,500
6,700
21,830,938
61,000
61,000
53,226,113
2,191,679
5,750
(294,722)
170,000
500
FY26-27
Proposed
900,300
78,000
540,000
100,000
96,500
10,000
1,000
42,000
4,700
65,200
259,035
78,340
128,860
1,449,790
6,000
2,500
76,000
5,907,964
29,800
18,700
500,000
800,000
355,000
300,000
15,000
101,500
6,800
3,000
75,000
70,000
23,295,429
61,000
61,000
54,632,781
1612

FY24-25
Acture
PROPOSED BUDGET FUND 101 - General Fund
FISCAL YEAR 2026-27

ACCOUNT
9304 - Computer Hardware 303
9305 - Sidewalk Replacement -
9307 - Improvements Other than Building 55,698
9400 - Infrastructure - Parks 14,799
9500 - Infrastructure - Sewer -
9600 - Infrastructure - Streets 193,652
9900 - Infrastructure - Major Studies 204,387
TOTAL CAPITAL AND EQUIPMENT 6,548,690
FY25-26

OPTED BUDGET
6,250
FY25-26
AMEND
BUDG
200,000
54,052
54,280
8,731
1,988
19,415
2,411,672

LEGACY ACCOUNTS
DNU-4950 - Interfund Transfer In (1,941,967) -
DNU-6133 - R & M/Sewers/Storm Drains 47,429 104,000 104,000 DNU-6299 - Other Purchased Services 171,455 84,200 10,900 DNU-6301 - Special Department Expenses - 51,250 46,750
DNU-6399 - Other Supplies 50 15,000 5,000
DNU-6906 - Ca1PERS-Fire Tenn. Principal 223,058 -
DNU-6916 - CaIPERS-Fire Tenn Interest 2,299 -
DNU-6999 - Other Expenditure 50,195 81,000 56,134
DNU-7016 Transfer in UUT - (222,682) (222,682)
DNU-7047 Transfer in CFD - (50,711) (50,711)
TOTAL LEGACY ACCOUNT (1,447,482) 62,057 (50,609)
FY26-27
Proposed
(INC)/DEC TO FUND BALANCE (888,600) (45,851) (1,857,200) 1613
32 YEARS
1926 - 2026
414

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

SPECIAL REVENUE FUNDS
General Fund Budget
FISCAL YEAR 2026-27
33 PROPOSED BUDGET FUND 102 - Measure U
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET
FY26-27
Proposed

REVENUE
4101 - Measure U Sales Taxes (8,716,928) (8,886,000) (9,286,000) (9,286,000) TOTAL REVENUE (8,716,928) (8,886,000) (9,286,000) (9,286,000) TOTAL OPERATING REVENUE (8,716,928) (8,886,000) (9,286,000) (9,286,000)

OPERATING EXPENSES
6400 - Professional Services 165,220 - 92,786
6504 - Staff Training 218
TOTAL OPERATING EXPENSES 165,438 92,786

TRANSFER OUT
8101 - Transfer Out - General Fund 4,299,784 4,443,000 4,643,000 5,571,600 TOTAL TRANSFERS OUT 4,299,784 4,443,000 4,643,000 5,571,600 TOTAL OPERATING EXPENSES 4,465,222 4,443,000 4,735,786 5,571,600

CAPITAL AND EQUIPMENT
9100 - Building & Facilities 136,098 - 604,344 1,411,313 9300 - Machinery & Equipment 106,744 1,100,000 1,076,256 40,000 9301 - Vehicles 462,662 - - 125,000
9302 - Infrastructure- Network/Server 47,859 - - 60,000 9304 - Computer Hardware 95,782 - -
9400 - Infrastructure - Parks 248,558 - 99,408 400,000
9600 - Infrastructure - Streets 2,061,806 3,279,172 4,046,194 1,808,688 9700 - Infrastructure - Storm Drain - - 235,000
9800 - Infrastructure - Traffic 47 58,110 58,110
9900 - Infrastructure - Major Studies 54,808 - 95,289
TOTAL CAPITAL AND EQUIPMENT 3,214,364 4,437,282 5,979,601 4,080,001 (INC)/DEC TO FUND BALANCE (5,718) 1,429,387 365,601
1615
34 FY26-27
Proposedmil
PROPOSED BUDGET FUND 103 - Centennial Event
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4607 - Special Events

TOTAL REVENUE
FY24-25
Act
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET
(10,000) - (70,000) (30,000)
(10,000) - (70,000) (30,000)
TOTAL OPERATING REVENUE (10,000) - (70,000) (30,000)

OPERATING EXPENSES
6108 - Equipment & Tool Rental
6113 - Books & Periodicals
6117 - Uniforms
6122 - Other Supplies
6304 - Entertainment Services
6312 - Printing & Binding
6315 - Community Programs
6400 - Professional Services
6410 - Photo Services & Supplies

TOTAL OPERATING EXPENSES
1,400
1,400
- 79,000
15,000
24,000
7,500 5,500
20,000 25,000
7,500 3,000
24,751 7,500
8,500
8,500 2,000
107,251 130,500
TOTAL OPERATING EXPENSES 1,400 107,251 130,500
(INC)/DEC TO FUND BALANCE 37,251 100,500
1616
35 FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4517 - AB2766 Air Quality
4521 - Other Intergovernmental Rev
4700 - Interest Revenue

TOTAL REVENUE
FUND 201 - Air Quality Management
FY24-25
Act
FY25-26

ADOPTED BUDGET
(69,100) - -
(25,000) - -
(9,925) - -
(104,025) -
TOTAL OPERATING REVENUE (104,025)

OPERATING EXPENSES
6315 - Community Programs

TOTAL OPERATING EXPENSES

TOTAL OPERATING EXPENSES
34,006
34,006
34,006 -
FY26-27
Proposed

CAPITAL AND EQUIPMENT
9800 - Infrastructure - Traffic - 173,333 38,390
TOTAL CAPITAL AND EQUIPMENT 173,333 38,390
(INC)/DEC TO FUND BALANCE 173,333 38,390
1617
36 FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 203 - CalRecycle Grant
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
Act

REVENUE
4700 - Interest Revenue (3,777)
TOTAL REVENUE (3,777)

TOTAL OPERATING REVENUE
FY25-26

ADOPTED BUDGET
(3,777) -

OPERATING EXPENSES
6400 - Professional Services 32,826 18,774 18,774
TOTAL OPERATING EXPENSES 32,826 18,774 18,774
TOTAL OPERATING EXPENSES 32,826 18,774 18,774

LEGACY ACCOUNTS
DNU-6299 - Other Purchased Services
DNU-6301 - Special Department Expenses
DNU-6499 - Other Program Expenditures

TOTAL LEGACY ACCOUNT
22,668
22,668
75,257 75,257
2,649 2,649
5,000 5,000
82,906 82,906
(INC)/DEC TO FUND BALANCE 101,680 101,680
37 FY26-27
Proposed
1618

PROPOSED BUDGET FUND 204 - CDBG
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
Act
FY25-26

ADOPTED BUDGET
FY25-26 FY26-27
AMENDED BUDGET Proposed

REVENUE
4510 - Federal Grants (85,772) (492,285) (492,285) (317,285) TOTAL REVENUE (85,772) (492,285) (492,285) (317,285)

TOTAL OPERATING REVENUE
(85,772) (492,285) (492,285) (317,285)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 42,957 - -
5001 - Salaries/Part-Time 65,929
5003 - Overtime 198 - -
5005 - Alternative H&W Payout 163 - -
5012 - Interfund Salaries 88,106 88,106 67,106
5101 - Life Ins Allocation 63 - -
5103 - Optical Ins Allocation 37 - -
5107 - Medicare 1,475
5109 - Employers' PARS/ARS 2,069 - -
5110 - Employer Retirement Contribution 3,924
5115 - Emp Bnft/Insurance Premiums 9 - -
5116 - Health Insurance Premiums 3,433
5117 - Dental Insurance Premiums 207 - -
5122 - LTD Ins Premium 171 - -
5124 - STD Ins Premium 105 - -
5125 - Other Employee Benefits (9) - -
TOTAL SALARY AND BENEFITS 120,731 88,106 88,106 67,106

OPERATING EXPENSES
6315 - Community Programs 20,812 229,179 229,179 73,500 TOTAL OPERATING EXPENSES 20,812 229,179 229,179 73,500
TOTAL OPERATING EXPENSES 141,543 317,285 317,285 140,606

CAPITAL AND EQUIPMENT
9600 - Infrastructure - Streets 175,000 175,000 176,679 TOTAL CAPITAL AND EQUIPMENT 175,000 175,000 176,679
(INC)/DEC TO FUND BALANCE
38 1619

FY24-25
ActAIM
FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 205 - County Annexation
FISCAL YEAR 2026-27

ACCOUNT
FY25-26

ADOPTED BUDGET

REVENUE
4700 - Interest Revenue (22,134) - -
TOTAL REVENUE (22,134) - -
TOTAL OPERATING REVENUE (22,134) - -

OPERATING EXPENSES
6931 - Receivable Write off 695,975 - -
TOTAL OPERATING EXPENSES 695,975

TRANSFER OUT
8101 - Transfer Out - General Fund

TOTAL TRANSFERS OUT

TOTAL OPERATING EXPENSES
FY26-27
Proposed
- 775,897
775,897
695,975 775,897
(INC)/DEC TO FUND BALANCE 775,897
1620
39 FY24-25
Actuals
FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 206 - EIFD
FISCAL YEAR 2026-27

ACCOUNT
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

REVENUE
4000 - Current Year -Secured (233,999) - - (320,000)
4700 - Interest Revenue (3,338) - -
TOTAL REVENUE (237,337) - (320,000)
TOTAL OPERATING REVENUE (237,337) - (320,000)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular - - 32,000
5101 - Life Ins Allocation - - 100
5105 - STD Ins Allocation - 100
5107 - Medicare - - 100
5110 - Employer Retirement Contribution - 3,400
5116 - Health Insurance Premiums - - 3,800
5117 - Dental Insurance Premiums 100
5119 - Optical Insurance Premiums - - 100
5122 - LTD Ins Premium 200
5125 - Other Employee Benefits - - 100
TOTAL SALARY AND BENEFITS 40,000

OPERATING EXPENSES
6313 - Public Notice (495) - - 5,000
6400 - Professional Services 2,295 - -
6901 - City Admin Services 4,951 - -
TOTAL OPERATING EXPENSES 6,752 5,000
TOTAL OPERATING EXPENSES 6,752 - - 45,000

CAPITAL AND EQUIPMENT
9600 - Infrastructure - Streets 4,850 150,000 10,054,706 9900 - Infrastructure - Major Studies 36,407 - -
TOTAL CAPITAL AND EQUIPMENT 41,257 150,000 10,054,706
(INC)/DEC TO FUND BALANCE 150,000 10,054,706 (275,000)
1621
40 FY24-25
Actn
FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 207 - Explorer Grant NOC
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4700 - Interest Revenue (3,074)
TOTAL REVENUE (3,074) -
FY25-26

ADOPTED BUDGET

TOTAL OPERATING REVENUE
(3,074) -
FY26-27
Proposed

OPERATING EXPENSES
6117 - Uniforms 17,938 - (2,700) 5,000
6122 - Other Supplies 2,425
6501 - Travel 2,162 - 600 2,000
6504 - Staff Training - 2,100 2,750
6905 - Credit Card Disputes 720 - -
TOTAL OPERATING EXPENSES 23,245 9,750
TOTAL OPERATING EXPENSES 23,245 9,750
(INC)/DEC TO FUND BALANCE 9,750
1622
41 FY24-25
Actuals
FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 208 - General Plan Update Fees
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

REVENUE
4300 - General Plan Update Fee (267,412) - - (200,000)
4511 - State Grants (150,000) - -
4700 - Interest Revenue (38,295) - -
TOTAL REVENUE (455,707) - (200,000)
TOTAL OPERATING REVENUE (455,707) (200,000)

OPERATING EXPENSES
6400 - Professional Services 200,000 200,000 200,000
6406 - Special Studies 118,849 -
TOTAL OPERATING EXPENSES 118,849 200,000 200,000 200,000 TOTAL OPERATING EXPENSES 118,849 200,000 200,000 200,000

CAPITAL AND EQUIPMENT
9900 - Infrastructure - Major Studies 49,603 - 602,409
TOTAL CAPITAL AND EQUIPMENT 49,603 - 602,409
(INC)/DEC TO FUND BALANCE 200,000 802,409
1623
42 FY24-25
ActAIM
1 PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4209 - Landscape Maint Assessments

TOTAL REVENUE

TOTAL OPERATING REVENUE
FUND 210 - Landscape Maintenance
(459,865)
(459,865)
FY25-26

ADOPTED BUDGET
(457,992)
(457,992)
FY25-26

AMENDED BUDGET
(457,992)
(457,992)
FY26-27
Proposed
(507,834)
(507,834)
(459,865) (457,992) (457,992) (507,834)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 7,785 3,700 3,700 3,600 5003 - Overtime 1,015 1,100 1,100 1,100
5005 - Alternative H&W Payout 100 100 38
5010 - Leave Buyback 200 200
5101 - Life Ins Allocation 13 100 100 100
5103 - Optical Ins Allocation 23 100 100
5105 - STD Ins Allocation - - 100
5107 - Medicare 128 100 100 100
5109 - Employers' PARS/ARS 53 100 100 100
5110 - Employer Retirement Contribution 587 300 300 300 5111 - 457(b)Defined Contribution Plan 23 - -
5115 - Emp Bnft/Insurance Premiums 3 - -
5116 - Health Insurance Premiums 1,135 700 700 700
5117 - Dental Insurance Premiums 138 100 100 100
5118 - Life Insurance Premiums (1) - -
5119 - Optical Insurance Premiums - - - 100
5122 - LTD Ins Premium 31 100 100 100
5124 - STD Ins Premium 19 100 100
5125 - Other Employee Benefits (3) 100 100
TOTAL SALARY AND BENEFITS 10,950 6,900 6,900 6,438

OPERATING EXPENSES
6011 - Landscaping 68,837 90,025 90,025 97,725
6122 - Other Supplies 93 - -
6906 - Water 362,829 301,518 301,518 301,518
6907 - Electricity 20,727 25,000 25,000 25,000
6908 - Telephone/Internet 6,893 12,424 12,424 12,424
TOTAL OPERATING EXPENSES 459,380 428,967 428,967 436,667 TOTAL OPERATING EXPENSES 470,329 435,867 435,867 443,105

LEGACY ACCOUNTS
DNU-6301 - Special Department Expenses

TOTAL LEGACY ACCOUNT
(INC)/DEC TO FUND BALANCE
43 5,000
5,000
(17,125)
5,000
5,000
(17,125) (64,730)
1624

FY24-25
ActAIM
PROPOSED BUDGET FUND 211 - Measure M
FISCAL YEAR 2026-27

ACCOUNT
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET
FY26-27
Proposed

REVENUE
4507 - Measure M - Turnback (1,126,154) (1,168,171) (1,168,171) (1,168,171) 4513 - County Grants (70,932) (70,770) (70,770) (75,000) 4700 - Interest Revenue (18,006) - - -
TOTAL REVENUE (1,215,092) (1,238,941) (1,238,941) (1,243,171) TOTAL OPERATING REVENUE (1,215,092) (1,238,941) (1,238,941) (1,243,171)

OPERATING EXPENSES
6205 - Principal/Bonds/COP's/Leases 460,400 502,314 502,314 6206 - Interest/Bonds/COP's/Leases 25,848
6315 - Community Programs 136,025 70,770 70,770 75,000
TOTAL OPERATING EXPENSES 622,273 573,084 573,084 75,000 TOTAL OPERATING EXPENSES 622,273 573,084 573,084 75,000

CAPITAL AND EQUIPMENT
9600 - Infrastructure - Streets 754,931 654,176 1,102,245 1,198,336 TOTAL CAPITAL AND EQUIPMENT 754,931 654,176 1,102,245 1,198,336 (INC)/DEC TO FUND BALANCE (11,681) 436,388 30,165
1625
44 FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 212 - NOC-Public Safety Grant
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4511 - State Grants
4700 - Interest Revenue

TOTAL REVENUE

TOTAL OPERATING REVENUE
FY24-25
Act
FY25-26

ADOPTED BUDGET
(239,000) - -
(4,216) - -
(243,216) - -
(243,216) -

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 70,600 70,600
5005 - Alternative H&W Payout 700 700
5101 - Life Ins Allocation 100 100
5103 - Optical Ins Allocation 200 200
5107 - Medicare 600 600
5110 - Employer Retirement Contribution 19,400 19,400
5116 - Health Insurance Premiums 11,900 11,900
5117 - Dental Insurance Premiums 800 800
5122 - LTD Ins Premium 300 300
5124 - STD Ins Premium 200 200
5125 - Other Employee Benefits 100 100
TOTAL SALARY AND BENEFITS 104,900 104,900
TOTAL OPERATING EXPENSES 104,900 104,900
(INC)/DEC TO FUND BALANCE 104,900 104,900
45 FY26-27
Proposed
1626

PROPOSED BUDGET FUND 214 - PEG
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
Act
FY25-26

ADOPTED BUDGET
I Al
FY25-26 FY26-27
AMENDED BUDGET Proposed

REVENUE
4602 - PEG Cable Fees (64,120) (75,000) (75,000) (70,000) 4700 - Interest Revenue (2,635)
TOTAL REVENUE (66,755) (75,000) (75,000) (70,000)
TOTAL OPERATING REVENUE (66,755) (75,000) (75,000) (70,000)

OPERATING EXPENSES
6000 - Repair Maint/Equipment 2,408
6112 - Office Supplies 31 - -
6122 - Other Supplies 488
6300 - Dept. Contract Services 28,711 - - 35,000
6410 - Photo Services & Supplies 3,000 5,000
TOTAL OPERATING EXPENSES 31,638 3,000 40,000
TOTAL OPERATING EXPENSES 31,638 3,000 40,000

CAPITAL AND EQUIPMENT
9100 - Building & Facilities

TOTAL CAPITAL AND EQUIPMENT
6,385
6,385
62,615
62,615
(INC)/DEC TO FUND BALANCE (75,000) (9,385) (30,000)
1627
46 FY24-25
Ac
Alin

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 215 - Placentia Navigation Center
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET
FY26-27
Proposed

REVENUE
4508 - County Contribution (1,250,000) (625,000) (625,000) (625,000) 4509 - NSPA Cities Operating Contrib (3,195,976) (2,043,085) (2,043,085) (1,896,600) 4515 - SB2 Direct Funds to City (841,047) (500,000) (500,000) (500,000) 4516 - SB2 Direct to City - Admin (44,266) (25,000) (25,000) (45,000) TOTAL REVENUE (5,331,289) (3,193,085) (3,193,085) (3,066,600) TOTAL OPERATING REVENUE (5,331,289) (3,193,085) (3,193,085) (3,066,600)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 34,927 120,000 120,000 5003 - Overtime 994 - -
5005 - Alternative H&W Payout 800 800
5008 - Other Salaries & Wages 52 - -
5010 - Leave Buyback 2,400 2,400
5011 - Contra - Salaries - - 45,000
5101 - Life Ins Allocation 46 200 200
5103 - Optical Ins Allocation 74 300 300
5107 - Medicare 522 900 900
5110 - Employer Retirement Contribution 7,282 23,300 23,300 5115 - Emp Bnft/Insurance Premiums 7 - -
5116 - Health Insurance Premiums 6,628 20,500 20,500
5117 - Dental Insurance Premiums 328 1,000 1,000
5122 - LTD Ins Premium 135 500 500
5124 - STD Ins Premium 83 300 300
5125 - Other Employee Benefits (7) 100 100
TOTAL SALARY AND BENEFITS 51,072 170,300 170,300 45,000

OPERATING EXPENSES
6002 - Repair & Maint/Facilities - 99,184 100,000
6114 - Postage 19 - -
6122 - Other Supplies - 816
6209 - Lease Expenditure 22,500 31,185 31,185 32,000
6300 - Dept. Contract Services 2,729,938 2,380,000 2,380,000 2,380,000 6301 - Alarm Monitoring 5,000 5,000 5,000
6503 - Meetings & Conferences 799 1,000 1,000 1,000
6800 - Property Taxes - - 2,500
6803 - SB2 Allocations to NSPA - Oper 161,567 500,000 500,000 500,000 6908 - Telephone/Internet 3,600 3,600 3,600
6999 - Emergency/One Time Expenses 8,362 - -
TOTAL OPERATING EXPENSES 2,923,185 2,920,785 3,020,785 3,024,100 TOTAL OPERATING EXPENSES 2,974,257 3,091,085 3,191,085 3,069,100

LEGACY ACCOUNTS
DNU-6999 - Other Expenditure 65,441 100,000
TOTAL LEGACY ACCOUNT 65,441 100,000
(INC)/DEC TO FUND BALANCE (2,000) (2,000) 2,500
1628
47 FY24-25
ActAIM

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 216 - Public Safety CFD 2014-01
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET
FY26-27
Proposed

REVENUE
4208 - CFD Assessments (202,949) (210,000) (210,000) (507,834) 4700 - Interest Revenue (11,857)
TOTAL REVENUE (214,806) (210,000) (210,000) (507,834)
TOTAL OPERATING REVENUE (214,806) (210,000) (210,000) (507,834)

OPERATING EXPENSES
6204 - Vehicle Lease - 100,000 100,000
6908 - Telephone/Internet 2,462 - - 44,000
TOTAL OPERATING EXPENSES 2,462 100,000 100,000 44,000
TOTAL OPERATING EXPENSES 2,462 100,000 100,000 44,000

CAPITAL AND EQUIPMENT
9100 - Building & Facilities 42,280 - 98,577 823,687
TOTAL CAPITAL AND EQUIPMENT 42,280 98,577 823,687
(INC)/DEC TO FUND BALANCE (110,000) (11,423) 359,853
1629
48 FY24-25
li AcAMII

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4505 - Rd Maint RehabAcct(RMRA)(2031) (1,174,051) (1,414,458) (1,414,458) (1,514,655) 4700 - Interest Revenue (28,809)
TOTAL REVENUE (1,202,860) (1,414,458) (1,414,458) (1,514,655) TOTAL OPERATING REVENUE (1,202,860) (1,414,458) (1,414,458) (1,514,655) FUND 217 - State Gas Tax - RMRA
FY25-26

ADOPTED BUDGET
FY25-26 FY26-27
AMENDED BUDGET Proposed

CAPITAL AND EQUIPMENT
9600 - Infrastructure - Streets 1,554,320 1,414,458 1,632,534 1,514,655 9800 - Infrastructure - Traffic 52,734 - 47,266
TOTAL CAPITAL AND EQUIPMENT 1,607,054 1,414,458 1,679,801 1,514,655 (INC)/DEC TO FUND BALANCE 265,343
1630
49 FY24-25
Act
311.1
1 PROPOSED BUDGET FUND 218 - State Gas Tax
FISCAL YEAR 2026-27

ACCOUNT
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET
FY26-27
Proposed

REVENUE
4501 - State Gas Tax (2103) (499,449) (475,274) (475,274) (527,753) 4502 - State Gas Tax (2105) (324,795) (322,462) (322,462) (352,899) 4503 - State Gas Tax (2106) (214,024) (215,556) (215,556) (229,976) 4504 - State Gas Tax (2107) (430,863) (453,736) (453,736) (471,906) 4506 - State Gas Tax (2107.5) (7,500) (7,500) (7,500) (7,500) 4700 - Interest Revenue (14,492)
4804 - Reimbursements/Other Revenue 1,266 - -
TOTAL REVENUE (1,489,858) (1,474,528) (1,474,528) (1,590,034) TOTAL OPERATING REVENUE (1,489,858) (1,474,528) (1,474,528) (1,590,034)

SALARY AND BENEFITS
5012 - Interfund Salaries 759,524 657,000 657,000 657,000 TOTAL SALARY AND BENEFITS 759,524 657,000 657,000 657,000

OPERATING EXPENSES
6011 - Landscaping 109,699 139,000 139,000 139,000
6012 - Tree Maintenance 97,091 162,000 162,000 162,000
TOTAL OPERATING EXPENSES 206,790 301,000 301,000 301,000

TRANSFER OUT
8701 - Transfer Out - Gas Tax Debt Service 404,317 403,300 403,300 401,049 TOTAL TRANSFERS OUT 404,317 403,300 403,300 401,049
TOTAL OPERATING EXPENSES 1,370,630 1,361,300 1,361,300 1,359,049

CAPITAL AND EQUIPMENT
9600 - Infrastructure - Streets 151,548 151,548
TOTAL CAPITAL AND EQUIPMENT 151,548 151,548
(INC)/DEC TO FUND BALANCE 38,320 38,320 (230,985)
1631
50 FY24-25
Ac
Alin

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 219 - Street Lighting District
FY25-26

ADOPTED BUDGET
FY25-26 FY26-27
AMENDED BUDGET Proposed

REVENUE
4012 - Street Light Assessments (131,759) (136,245) (136,245) TOTAL REVENUE (131,759) (136,245) (136,245)

TRANSFER IN
7101 - Transfer in - General Fund (69,855) (61,000) (61,000) TOTAL TRANSFERS IN (69,855) (61,000) (61,000)
TOTAL OPERATING REVENUE (201,614) (197,245) (197,245)

OPERATING EXPENSES
6907 - Electricity 201,614 197,245 197,245
TOTAL OPERATING EXPENSES 201,614 197,245 197,245

TOTAL OPERATING EXPENSES
(INC)/DEC TO FUND BALANCE
(140,934)
(140,934)
(56,311)
(56,311)
(197,245)
197,245
197,245
201,614 197,245 197,245 197,245
51 1632

FY24-25
Actuada
ls

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 220 - Suppl Law Enforcement
FY25-26

ADOPTED BUDGET
I Al
FY25-26 FY26-27
AMENDED BUDGET Proposed

REVENUE
4511 - State Grants (194,663) (191,000) (191,000) (195,000) 4700 - Interest Revenue (10,276)
TOTAL REVENUE (204,940) (191,000) (191,000) (195,000)
TOTAL OPERATING REVENUE (204,940) (191,000) (191,000) (195,000)

TRANSFER OUT
8101 - Transfer Out - General Fund 194,663 428,022 428,022 195,000 TOTAL TRANSFERS OUT 194,663 428,022 428,022 195,000
TOTAL OPERATING EXPENSES 194,663 428,022 428,022 195,000 (INC)/DEC TO FUND BALANCE 237,022 237,022
1633
52 PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 221 - Technology Impact Fees
FY24-25
Act
FY25-26

ADOPTED BUDGET
I Al
FY25-26 FY26-27
AMENDED BUDGET Proposed

REVENUE
4301 -Technology Fee (161,479) (130,000) (130,000) (130,000) 4700 - Interest Revenue (16,425)
TOTAL REVENUE (177,903) (130,000) (130,000) (130,000)
TOTAL OPERATING REVENUE (177,903) (130,000) (130,000) (130,000)

OPERATING EXPENSES
6400 - Professional Services 3,297 131,385
TOTAL OPERATING EXPENSES 3,297 131,385
TOTAL OPERATING EXPENSES 3,297 131,385

CAPITAL AND EQUIPMENT
9300 - Machinery & Equipment 170,535 170,535
9302 - Infrastructure- Network/Server 50,000 50,000 80,000 9304 - Computer Hardware 75,000 75,000 60,000
TOTAL CAPITAL AND EQUIPMENT 295,535 295,535 140,000
(INC)/DEC TO FUND BALANCE 165,535 296,920 10,000
1634
53 FY24-25
ActAIM

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 223 - TOD District CFD 2018-01
FY25-26

ADOPTED BUDGET
I di
FY25-26 FY26-27
AMENDED BUDGET Proposed

REVENUE
4208 - CFD Assessments (95,542) (95,900) (95,900) (102,039) 4700 - Interest Revenue (2,284)
TOTAL REVENUE (97,826) (95,900) (95,900) (102,039)
TOTAL OPERATING REVENUE (97,826) (95,900) (95,900) (102,039)

OPERATING EXPENSES
6001 - R & M/Sewer & Storm Drain 7,500 7,500 17,500
6002 - Repair & Maint/Facilities 15,000 15,000 15,000
6011 - Landscaping 1,603 10,000 10,000 16,626
6122 - Other Supplies 7,991 - -
6906 - Water 1,250 6,500 6,500 6,500
6907 - Electricity 1,311 1,200 1,200 1,200
TOTAL OPERATING EXPENSES 12,155 40,200 40,200 56,826
TOTAL OPERATING EXPENSES 12,155 40,200 40,200 56,826

LEGACY ACCOUNTS
DNU-6133 - R & M/Sewers/Storm Drains 10,000 10,000
TOTAL LEGACY ACCOUNT 10,000 10,000
(INC)/DEC TO FUND BALANCE (45,700) (45,700) (45,213)
1635
54 FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 224 - Federal Grants
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
Act

REVENUE
4510 - Federal Grants (1,957)
TOTAL REVENUE (1,957)
TOTAL OPERATING REVENUE (1,957)
FY25-26

ADOPTED BUDGET

CAPITAL AND EQUIPMENT
9600 - Infrastructure - Streets 2,647,047 2,647,047
TOTAL CAPITAL AND EQUIPMENT 2,647,047 2,647,047
FY26-27
Proposed
167,321
167,321
(INC)/DEC TO FUND BALANCE 2,647,047 2,647,047 167,321
1636
55 PROPOSED BUDGET FUND 225 - State Grants
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
Actuals
FY25-26

ADOPTED BUDGET
FY25-26 FY26-27
AMENDED BUDGET Proposed

CAPITAL AND EQUIPMENT
9400 - Infrastructure - Parks - 712,350 712,350
9800 - Infrastructure - Traffic 372,990 372,990
TOTAL CAPITAL AND EQUIPMENT 1,085,340 1,085,340
(INC)/DEC TO FUND BALANCE 1,085,340 1,085,340
1637
56 FY26-27
Proposediii
PROPOSED BUDGET FUND 226 - County Grants
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
Actuals
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET

REVENUE
4513 - County Grants - (272,800)
TOTAL REVENUE - (272,800)
TOTAL OPERATING REVENUE - (272,800)

CAPITAL AND EQUIPMENT
9800 - Infrastructure - Traffic - 272,800
TOTAL CAPITAL AND EQUIPMENT 272,800
(250,000)
(250,000)
(250,000)
(INC)/DEC TO FUND BALANCE (250,000)
1638
57 FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 228 - Asset Seizure DOJ
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4522 - Asset Seizure Funds
4700 - Interest Revenue
4804 - Reimbursements/Other Revenue

TOTAL REVENUE
FY24-25
Act
FY25-26

ADOPTED BUDGET
(51,733) - -
(10,571) - -
(11,441) - -
(73,745)
TOTAL OPERATING REVENUE (73,745)

OPERATING EXPENSES
6000 - Repair Maint/Equipment 7,931 20,000 20,000
6117 - Uniforms 1,307 20,000 20,000
6122 - Other Supplies 8,099 - 214,364
6501 - Travel 1,190 - 10,000
6504 - Staff Training 22,292 30,000 30,000
6802 - Payments to Other Agencies 3,181 -
TOTAL OPERATING EXPENSES 44,001 70,000 294,364
TOTAL OPERATING EXPENSES 44,001 70,000 294,364

CAPITAL AND EQUIPMENT
9300 - Machinery & Equipment 3,259 10,000 26,254
9301 - Vehicles 3,194 10,000 10,000
TOTAL CAPITAL AND EQUIPMENT 6,452 20,000 36,254

LEGACY ACCOUNTS
DNU-6301 - Special Department Expenses 240,618
TOTAL LEGACY ACCOUNT 240,618
(INC)/DEC TO FUND BALANCE 330,618 330,618
58 FY26-27
Proposed
1639

FY24-25
AcAMI
FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 229 - Asset Seizure Treasury
FISCAL YEAR 2026-27

ACCOUNT
FY25-26

ADOPTED BUDGET

REVENUE
4522 - Asset Seizure Funds (34,910) - -
4700 - Interest Revenue (29,393) - -
TOTAL REVENUE (64,303) - -
TOTAL OPERATING REVENUE (64,303) -

OPERATING EXPENSES
6122 - Other Supplies 4,387 (29,235)
6400 - Professional Services - 3,000
6504 - Staff Training 4,870 -
TOTAL OPERATING EXPENSES 9,257 (26,235)

TRANSFER OUT
8101 - Transfer Out - General Fund 1,000,000
TOTAL TRANSFERS OUT 1,000,000
TOTAL OPERATING EXPENSES 9,257 973,765

LEGACY ACCOUNTS
DNU-6301 - Special Department Expenses 26,235 52,470
TOTAL LEGACY ACCOUNT 26,235 52,470
(INC)/DEC TO FUND BALANCE 26,235 1,026,235
59 FY26-27
Proposed
1640

FY24-25
Actuals
FY25-26

AMENDED BUDGET
FY26-27
Proposediii

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 230 - Old Town CFD 2024-01
FY25-26

ADOPTED BUDGET

REVENUE
4208 - CFD Assessments (1,059) - - (2,879)
TOTAL REVENUE (1,059) - - (2,879)
TOTAL OPERATING REVENUE (1,059) - (2,879)

OPERATING EXPENSES
6313 - Public Notice 39 - -
TOTAL OPERATING EXPENSES 39
TOTAL OPERATING EXPENSES 39
(INC)/DEC TO FUND BALANCE (2,879)
1641
60 FY24-25
Act
JIM
FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 301 - Public Safety Impact Fee
FISCAL YEAR 2026-27

ACCOUNT
FY25-26

ADOPTED BUDGET

REVENUE
4303 - Development Impact Fees (157,287) - -
4700 - Interest Revenue (4,831) - -
TOTAL REVENUE (162,118) - -
TOTAL OPERATING REVENUE (162,118)

OPERATING EXPENSES
6002 - Repair & Maint/Facilities 60,390 120,780
6602 - Software Maintenance (1,575) - -
TOTAL OPERATING EXPENSES (1,575) 60,390 120,780
TOTAL OPERATING EXPENSES (1,575) 60,390 120,780

CAPITAL AND EQUIPMENT
9100 - Building & Facilities 12,592 - 64,624
9300 - Machinery & Equipment 1,575 7,291 7,291
TOTAL CAPITAL AND EQUIPMENT 14,167 7,291 71,915
(INC)/DEC TO FUND BALANCE (149,525) 67,681 192,695
61 FY26-27
Proposed
1642

FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 302 - Quimby In Lieu Impact Fee
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
Ac
FY25-26

ADOPTED BUDGET

REVENUE
4303 - Development Impact Fees (701,879) - -
4700 - Interest Revenue (23,012) - -
TOTAL REVENUE (724,891) - -
TOTAL OPERATING REVENUE (724,891) -

CAPITAL AND EQUIPMENT
9400 - Infrastructure - Parks 21,275 292,359
9800 - Infrastructure - Traffic - 37,200
TOTAL CAPITAL AND EQUIPMENT 21,275 329,559
(INC)/DEC TO FUND BALANCE 329,559
62 FY26-27
Proposed
1643

FY24-25
Ac
Aln
FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 303 - Traffic Impact Fee
FISCAL YEAR 2026-27

ACCOUNT
FY25-26

ADOPTED BUDGET

REVENUE
4303 - Development Impact Fees (272,009) - -
4700 - Interest Revenue (9,662) - -
TOTAL REVENUE (281,671) - -
TOTAL OPERATING REVENUE (281,671)
FY26-27
Proposed

CAPITAL AND EQUIPMENT
9800 - Infrastructure - Traffic - 154,848 412,848 153,560 9900 - Infrastructure - Major Studies 23,309 - -
TOTAL CAPITAL AND EQUIPMENT 23,309 154,848 412,848 153,560 (INC)/DEC TO FUND BALANCE 154,848 412,848 153,560
1644
63 FY24-25
ActAIM
FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 304 - Affordable Housing Impact Fee
FY25-26

ADOPTED BUDGET

REVENUE
4303 - Development Impact Fees (1,044,433) - -
4700 - Interest Revenue (48,835) - -
TOTAL REVENUE (1,093,268) - -
TOTAL OPERATING REVENUE (1,093,268)
FY26-27
Proposed

OPERATING EXPENSES
6400 - Professional Services 3,835 120,000 120,000 40,000 6401 - Management Consulting Servics 283,256 283,256
TOTAL OPERATING EXPENSES 3,835 403,256 403,256 40,000
TOTAL OPERATING EXPENSES 3,835 403,256 403,256 40,000

CAPITAL AND EQUIPMENT
9100 - Building & Facilities - 55,000
TOTAL CAPITAL AND EQUIPMENT 55,000
(INC)/DEC TO FUND BALANCE 403,256 458,256 40,000
1645
64 FY24-25
AettM
FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 305 - Sewer Impact Fee
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4303 - Development Impact Fees (226,600)
4700 - Interest Revenue (4,479)
TOTAL REVENUE (231,079)

TOTAL OPERATING REVENUE
(INC)/DEC TO FUND BALANCE
FY25-26

ADOPTED BUDGET
(231,079) -
65 FY26-27
Proposed
1646

FY24-25
AcAMI
FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 306 - Stormdrain Impact Fee
FY25-26

ADOPTED BUDGET

REVENUE
4303 - Development Impact Fees (13,690) - -
4700 - Interest Revenue (703) - -
TOTAL REVENUE (14,393) - -
TOTAL OPERATING REVENUE (14,393) - -
FY26-27
Proposed

CAPITAL AND EQUIPMENT
9600 - Infrastructure - Streets 25,000
9700 - Infrastructure - Storm Drain - - 15,000
TOTAL CAPITAL AND EQUIPMENT 25,000 15,000
(INC)/DEC TO FUND BALANCE 15,000
1647
66 FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 307 - Parks & Rec Impact Fee
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
Actuals
FY25-26

ADOPTED BUDGET

REVENUE
4303 - Development Impact Fees (480,770) - -
4700 - Interest Revenue (17,391) - -
TOTAL REVENUE (498,161) - -

TOTAL OPERATING REVENUE
(498,161) -

OPERATING EXPENSES
6002 - Repair & Maint/Facilities - (60,390)
TOTAL OPERATING EXPENSES (60,390)
TOTAL OPERATING EXPENSES (60,390)

CAPITAL AND EQUIPMENT
9100 - Building & Facilities
9300 - Machinery & Equipment
9400 - Infrastructure - Parks

TOTAL CAPITAL AND EQUIPMENT
142,556
142,556
- 252,000
60,000 60,000
550,000 521,221
610,000 833,221
(INC)/DEC TO FUND BALANCE 610,000 772,831
67 FY26-27
Proposed
1648

FY24-25
Act

11.11 FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 308 - TOD Sewer Impact Fee
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4303 - Development Impact Fees

TOTAL REVENUE
(1,137)
(1,137)
TOTAL OPERATING REVENUE (1,137)

OPERATING EXPENSES
6100 - Advertising/Promotional

TOTAL OPERATING EXPENSES
303
303
TOTAL OPERATING EXPENSES 303

CAPITAL AND EQUIPMENT
9500 - Infrastructure - Sewer

TOTAL CAPITAL AND EQUIPMENT
72,749
72,749
FY25-26

ADOPTED BUDGET
53,222
53,222
(INC)/DEC TO FUND BALANCE 53,222
68 FY26-27
Proposed
1649

FY24-25
Actuals
FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 309 - TOD Streetscape Impact Fee
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4700 - Interest Revenue

TOTAL REVENUE
(28,633)
(28,633)
TOTAL OPERATING REVENUE (28,633)

CAPITAL AND EQUIPMENT
9600 - Infrastructure - Streets
9900 - Infrastructure - Major Studies

TOTAL CAPITAL AND EQUIPMENT
FY25-26

ADOPTED BUDGET
185,300 - -
240 -
185,540 -
(INC)/DEC TO FUND BALANCE -
69 FY26-27
Proposed
1650

FY24-25
ActuM
FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 310 - TOD Traffic Impact Fee
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4700 - Interest Revenue (14,492)
TOTAL REVENUE (14,492)
TOTAL OPERATING REVENUE (14,492)
FY25-26

ADOPTED BUDGET

CAPITAL AND EQUIPMENT
9800 - Infrastructure - Traffic 36,452 - 181,382
9900 - Infrastructure - Major Studies 240
TOTAL CAPITAL AND EQUIPMENT 36,692 181,382
(INC)/DEC TO FUND BALANCE 181,382
70 FY26-27
Proposed
1651

FY24-25
Actuals
FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4303 - Development Impact Fees
4700 - Interest Revenue

TOTAL REVENUE
FUND 311 - Fire Impact Fee
FY25-26

ADOPTED BUDGET
(44,911) - -
(1,317) - -
(46,228) - -
TOTAL OPERATING REVENUE (46,228)

OPERATING EXPENSES
6118 - Personal Protection Equipment 54 3,611
6602 - Software Maintenance - 46,500
TOTAL OPERATING EXPENSES 54 50,111
TOTAL OPERATING EXPENSES 54 - 50,111

CAPITAL AND EQUIPMENT
9100 - Building & Facilities 9,909 9,909
9304 - Computer Hardware - - 19,800
TOTAL CAPITAL AND EQUIPMENT 9,909 29,709
(INC)/DEC TO FUND BALANCE 9,909 79,820
71 FY26-27
Proposed
1652

FY24-25
ActudEll
FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 312 - Animal Shelter Impact Fee
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4303 - Development Impact Fees

TOTAL REVENUE
TOTAL OPERATING REVENUE (1,110)
(INC)/DEC TO FUND BALANCE
72 FY25-26

ADOPTED BUDGET
FY26-27
Proposed
1653

YEARS
1926 - 2026
414

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

ENTERPRISE FUNDS
General Fund Budget
FISCAL YEAR 2026-27
1654

PROPOSED BUDGET FUND 402 - Sewer Fund
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
Actuals
FY25-26

ADOPTED BUDGET
I All
FY25-26 FY26-27
AMENDED BUDGET Proposed

REVENUE
4615 - Sewer Maintenance Fee (1,688,229) (1,250,000) (1,250,000) (2,500,000) 4700 - Interest Revenue (80,367)
TOTAL REVENUE (1,768,596) (1,250,000) (1,250,000) (2,500,000) TOTAL OPERATING REVENUE (1,768,596) (1,250,000) (1,250,000) (2,500,000)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 52,676 250,700 250,700 205,400 5001 - Salaries/Part-Time 93 - -
5003 - Overtime 1,846 - -
5005 - Alternative H&W Payout 2,100 2,100
5008 - Other Salaries & Wages 32
5010 - Leave Buyback 6,100 6,100
5101 - Life Ins Allocation 89 500 500 400
5103 - Optical Ins Allocation 107 600 600
5105 - STD Ins Allocation 500
5107 - Medicare 801 900 900 600
5109 - Employers' PARS/ARS 720 200 200 300
5110 - Employer Retirement Contribution 57,537 25,500 25,500 19,700 5111 - 457(b)Defined Contribution Plan 43 - -
5115 - Emp Bnft/Insurance Premiums 14 - -
5116 - Health Insurance Premiums 8,453 35,500 35,500 28,400 5117 - Dental Insurance Premiums 516 2,100 2,100 1,900
5118 - Life Insurance Premiums (2) - -
5119 - Optical Insurance Premiums - - - 500
5122 - LTD Ins Premium 221 1,000 1,000 800
5124 - STD Ins Premium 134 700 700
5125 - Other Employee Benefits 215 200 200 700
TOTAL SALARY AND BENEFITS 123,496 326,100 326,100 259,200

OPERATING EXPENSES
6001 - R & M/Sewer & Storm Drain 205,229 285,500 285,500 285,500 6122 - Other Supplies 2,962 - -
6303 - Billing Services 13,621 14,805 14,805 14,805
6400 - Professional Services 27,800 27,800 27,800
6914 - Sewer User Fees 42,508 43,000 43,000 43,000
TOTAL OPERATING EXPENSES 264,320 371,105 371,105 371,105 TOTAL OPERATING EXPENSES 387,816 697,205 697,205 630,305

CAPITAL AND EQUIPMENT
9306 - Depreciation 635,046 - -
9500 - Infrastructure - Sewer - - 1,840,000
TOTAL CAPITAL AND EQUIPMENT 635,046 1,840,000

LEGACY ACCOUNTS
DNU-6301 - Special Department Expenses 5,000 5,000
TOTAL LEGACY ACCOUNT 5,000 5,000
5,000
5,000
(INC)/DEC TO FUND BALANCE (547,795) (547,795) (24,695)
1655
74 FY26-27
Proposedjill

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 403 - Refuse Administration
FY24-25
Ac
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET

REVENUE
4609 - City Admin Fee (621,987) (522,400) (522,400) (522,400) 4610 - Property Taxes Refuse Contractor Fee (4,566,833) (4,579,480) (4,579,480) (5,499,279) 4700 - Interest Revenue (23,363) - - -
4804 - Reimbursements/Other Revenue (52,356) (41,000) (41,000) (41,000) 4813 - ISF Employee Optical Costs 11,497 - - -
TOTAL REVENUE (5,253,043) (5,142,880) (5,142,880) (6,062,679) TOTAL OPERATING REVENUE (5,253,043) (5,142,880) (5,142,880) (6,062,679)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 29,610 224,700 224,700 143,600 5003 - Overtime 53 1,100 1,100 1,100
5005 - Alternative H&W Payout 161 1,800 1,800 2,994
5010 - Leave Buyback 3,200 3,200
5101 - Life Ins Allocation 49 600 600 300
5103 - Optical Ins Allocation 45 600 600
5105 - STD Ins Allocation - - 500
5107 - Medicare 436 1,700 1,700 1,400
5109 - Employers' PARS/ARS 1,165 200 200 100
5110 - Employer Retirement Contribution 36,924 19,300 19,300 11,500 5111 - 457(b)Defined Contribution Plan 168 - -
5115 - Emp Bnft/Insurance Premiums 6 - -
5116 - Health Insurance Premiums 2,884 44,900 44,900 15,600 5117 - Dental Insurance Premiums 249 2,700 2,700 700
5118 - Life Insurance Premiums (6) - -
5119 - Optical Insurance Premiums 4,597 - - 200
5122 - LTD Ins Premium 126 1,400 1,400 600
5124 - STD Ins Premium 75 900 900
5125 - Other Employee Benefits (6) 100 100 100
TOTAL SALARY AND BENEFITS 76,534 303,200 303,200 178,694

OPERATING EXPENSES
6010 - Disposal 4,619,278 4,579,480 4,579,480 5,499,279 6300 - Dept. Contract Services 175,296 182,300 182,300 435,583 6313 - Public Notice 8,700 8,700 4,350
6400 - Professional Services 54,691 75,000 75,000 93,661 TOTAL OPERATING EXPENSES 4,849,265 4,845,480 4,845,480 6,032,873 TOTAL OPERATING EXPENSES 4,925,799 5,148,680 5,148,680 6,211,567 (INC)/DEC TO FUND BALANCE 5,800 5,800 148,888
1656
75 YEARS
1926 - 2026
414

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

INTERNAL SERVICE FUNDS
General Fund Budget
FISCAL YEAR 2026-27
76 PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 501 - Employee Health and Welfare
FY24-25
Act
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET
FY26-27
Proposed

REVENUE
4609 - City Admin Fee (41) - -
4617 - Other Charges for Service (534,483) (1,183,200) (299,259) (2,019,964) 4808 - ISF Health Ins Reimbursement (37,936) - -
4812 - ISF Dental Ins Reimbursement (67,455) (139,000) (139,000) 4813 - ISF Employee Optical Costs 9,036 - -
4914 - Section 115 Disbursement (909,664) (636,800) (636,800) TOTAL REVENUE (1,540,543) (1,959,000) (1,075,059) (2,019,964)

TRANSFER IN
7602 - Transfer In - Section 115 Trust - (164,036)
TOTAL TRANSFERS IN - (164,036)
TOTAL OPERATING REVENUE (1,540,543) (1,959,000) (1,075,059) (2,184,000)

SALARY AND BENEFITS
5106 - Dental Claim 203,798 142,000 142,000 142,000
5115 - Emp Bnft/Insurance Premiums 802 - -
5116 - Health Insurance Premiums 837,187 900,000 16,059 5117 - Dental Insurance Premiums 7,365 - -
5118 - Life Insurance Premiums 4,684 - -
5119 - Optical Insurance Premiums 10,274 - -
5123 - Pers Survivor Premiums 22,361 - -
5125 - Other Employee Benefits 5,808 - -
5126 - Employer Ca1PERS UAL 446,569 917,000 917,000 1,250,000 TOTAL SALARY AND BENEFITS 1,538,847 1,959,000 1,075,059 1,392,000

OPERATING EXPENSES
6915 - Third Party Administration 6,119 - -
6933 - Retiree Health Benefit - - 792,000
TOTAL OPERATING EXPENSES 6,119 792,000
TOTAL OPERATING EXPENSES 1,544,966 1,959,000 1,075,059 2,184,000 (INC)/DEC TO FUND BALANCE
77 1658

PROPOSED BUDGET FUND 502 - Risk Management
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET
FY26-27
Proposed

REVENUE
4617 - Other Charges for Service (2,807,976) (3,589,700) (3,091,604) (3,888,000) 4804 - Reimbursements/Other Revenue (486,344)
4816 - Property Damage Reimbursement (47,895) - -
TOTAL REVENUE (3,342,214) (3,589,700) (3,091,604) (3,888,000) TOTAL OPERATING REVENUE (3,342,214) (3,589,700) (3,091,604) (3,888,000)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 97,958 - - 87,700
5005 - Alternative H&W Payout 1,250 -
5011 - Contra - Salaries 14,863 - -
5101 - Life Ins Allocation 140 - - 200
5103 - Optical Ins Allocation 104 - -
5105 - STD Ins Allocation - - 200
5107 - Medicare 1,429 - - 1,300
5110 - Employer Retirement Contribution 6,722 - - 7,000 5113 - Employee Insurance Claims 16,427 14,000 14,000
5115 - Emp Bnft/Insurance Premiums 14 - -
5116 - Health Insurance Premiums - - 9,000
5117 - Dental Insurance Premiums 641 - - 1,200
5119 - Optical Insurance Premiums - - 200
5120 - Workers' Compensation Claims 3,739,118 600,000 600,000 5121 - Workers' Comp Premiums 442,943 500,000 1,904
5122 - LTD Ins Premium 362 - - 300
5124 - STD Ins Premium 222 - -
5125 - Other Employee Benefits (14) - - 900
TOTAL SALARY AND BENEFITS 4,322,177 1,114,000 615,904 108,000

OPERATING EXPENSES
6112 - Office Supplies 30 - -
6121 - Ergonomics 227 - 3,000 3,000
6403 - Litigation 150,000 150,000 200,000
6503 - Meetings & Conferences 480 - -
6910 - Liability Claims 358,246 154,700 154,700 71,000
6911 - Liability Insurance Premiums 1,847,257 2,100,000 2,100,000 2,525,000 6915 - Third Party Administration 51,374 71,000 71,000
6934 - Workers Comp Claims - - 481,000
6935 - Workers Comp Premium - - 500,000
TOTAL OPERATING EXPENSES 2,257,614 2,475,700 2,478,700 3,780,000 TOTAL OPERATING EXPENSES 6,579,791 3,589,700 3,094,604 3,888,000 (INC)/DEC TO FUND BALANCE - 3,000
1659
78 FY24-25
Actuals
FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 503 - Equipment Replacement
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4902 - Sale of Surplus Property (42,619)
TOTAL REVENUE (42,619)

TOTAL OPERATING REVENUE
FY25-26

ADOPTED BUDGET
(42,619) -

CAPITAL AND EQUIPMENT
9300 - Machinery & Equipment - 35,000
9301 - Vehicles 19,144 114,000 79,000
9306 - Depreciation 3,829 - -
TOTAL CAPITAL AND EQUIPMENT 22,972 114,000 114,000
(INC)/DEC TO FUND BALANCE 114,000 114,000
79 FY26-27
Proposed
1660

PROPOSED BUDGET FUND 505 - City Capital Projects
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
Actuals
FY25-26

ADOPTED BUDGET
FY25-26 FY26-27
AMENDED BUDGET Proposed

REVENUE
4510 - Federal Grants - (2,200,000)
4512 - State Grants - Prop 68 - (1,643,000)
4521 - Other Intergovernmental Rev - (232,929)
4700 - Interest Revenue (4,743) -
4804 - Reimbursements/Other Revenue (158,336) - (770,662) TOTAL REVENUE (163,079) (4,846,591)
TOTAL OPERATING REVENUE (163,079) (4,846,591)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 523 270,000 270,000 70,800 5005 - Alternative H&W Payout 600 600
5101 - Life Ins Allocation 1 600 600 200
5103 - Optical Ins Allocation 1 800 800
5105 - STD Ins Allocation - - 200
5107 - Medicare 8 3,000 3,000 500
5109 - Employers' PARS/ARS 19 400 400
5110 - Employer Retirement Contribution 38 29,200 29,200 5,700 5115 - Emp Bnft/Insurance Premiums 0 - -
5116 - Health Insurance Premiums 45,100 45,100
5117 - Dental Insurance Premiums 4 3,600 3,600 200
5119 - Optical Insurance Premiums - - 200
5122 - LTD Ins Premium 2 1,400 1,400 300
5124 - STD Ins Premium 1 900 900
5125 - Other Employee Benefits (0) 100 100 400
TOTAL SALARY AND BENEFITS 596 355,700 355,700 78,500
TOTAL OPERATING EXPENSES 596 355,700 355,700 78,500

CAPITAL AND EQUIPMENT
9600 - Infrastructure - Streets 11,117 - 2,617,517
9800 - Infrastructure - Traffic - 634,865
TOTAL CAPITAL AND EQUIPMENT 11,117 3,252,382
(INC)/DEC TO FUND BALANCE 355,700 (1,238,509) 78,500
1661
80 YEARS
1926 - 2026
44 .40

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

FIDUCIARY FUNDS
General Fund Budget
FISCAL YEAR 2026-27
1662

PROPOSED BUDGET FUND
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
Act
601 - Successor Agency to the Redevelopment Agency
FY25-26

ADOPTED BUDGET
FY25-26 FY26-27
AMENDED BUDGET Proposed

REVENUE
4701 - Fiscal Agent Interest Revenue (16,099) - -
4804 - Reimbursements/Other Revenue (906,781) (1,469,174) (1,469,174) (1,469,504) TOTAL REVENUE (922,880) (1,469,174) (1,469,174) (1,469,504) TOTAL OPERATING REVENUE (922,880) (1,469,174) (1,469,174) (1,469,504)

OPERATING EXPENSES
6203 - Trustee Fees 5,200 2,500 2,500 3,500
6205 - Principal/Bonds/COP's/Leases 750,000 750,000 780,000 6206 - InterestBonds/COP's/Leases 299,814 288,188 288,188 258,788 6209 - Lease Expenditure 22,927 407,051 407,051 402,216 TOTAL OPERATING EXPENSES 327,941 1,447,738 1,447,738 1,444,504

TRANSFER OUT
8101 - Transfer Out - General Fund 50,000 25,000 25,000 25,000 TOTAL TRANSFERS OUT 50,000 25,000 25,000 25,000
TOTAL OPERATING EXPENSES 377,941 1,472,738 1,472,738 1,469,504 (INC)/DEC TO FUND BALANCE 3,564 3,564
1663
82 FY25-26

AMENDED BUDGET
f
PROPOSED BUDGET FUND 602 - Section 115 Trust
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
Ac
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

REVENUE
4702 - Sec 115 Interest - Pension (132,930) - -
4914 - Section 115 Disbursement (132,930) - - (164,036) TOTAL REVENUE (265,860) - (164,036)
TOTAL OPERATING REVENUE (265,860) (164,036)

OPERATING EXPENSES
6202 - Market Value Adjustment (181,056)
6203 - Trustee Fees 6,893 - -
6804 - Section 115 Trust Disbursement 909,664 1,000,000 1,000,000 TOTAL OPERATING EXPENSES 735,501 1,000,000 1,000,000

TRANSFER OUT
8501 - Transfer Out - Employee Heath and Wellfare 909,664 - - 164,036 TOTAL TRANSFERS OUT 909,664 - - 164,036
TOTAL OPERATING EXPENSES 1,645,166 1,000,000 1,000,000 164,036 (INC)/DEC TO FUND BALANCE
Change in Fund Balance 1,000,000 1,000,000
1664
83 YEARS
1926 - 2026
414

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

DEBT SERVICE
General Fund Budget
FISCAL YEAR 2026-27
1665

FY24-25
Actuals
PROPOSED BUDGET FUND 701 - Gas Tax Debt
FISCAL YEAR 2026-27

ACCOUNT
FY25-26

ADOPTED BUDGET
FY25-26 FY26-27
AMENDED BUDGET Proposed

TRANSFER IN
7218 - Transfer in - Gas Tax (404,317) (403,300) (403,300) (401,049) TOTAL TRANSFERS IN (404,317) (403,300) (403,300) (401,049) TOTAL OPERATING REVENUE (404,317) (403,300) (403,300) (401,049)

OPERATING EXPENSES
6205 - Principal/Bonds/COP's/Leases 368,000 373,000 373,000 377,000 6206 - Interest/Bonds/COP's/Leases 36,317 30,300 30,300 24,049 TOTAL OPERATING EXPENSES 404,317 403,300 403,300 401,049

TOTAL OPERATING EXPENSES
(INC)/DEC TO FUND BALANCE
404,317 403,300 403,300 401,049
85 1666

PROPOSED BUDGET FUND 702 - Placentia Public Financing Authority FISCAL YEAR 2026-27

ACCOUNT
FY24-25
Ac
FY25-26

ADOPTED BUDGET
FY25-26 FY26-27
AMENDED BUDGET ProposedAll

REVENUE
4701 - Fiscal Agent Interest Revenue (239,536) - - (400,000) 4805 - Lease Revenue (4,483,922) (4,290,600) (4,290,600) (4,452,019) TOTAL REVENUE (4,723,457) (4,290,600) (4,290,600) (4,852,019) TOTAL OPERATING REVENUE (4,723,457) (4,290,600) (4,290,600) (4,852,019)

OPERATING EXPENSES
6203 - Trustee Fees 5,000 5,000 5,000 5,400
6205 - Principal/Bonds/COP's/Leases 2,330,000 2,405,000 2,405,000 2,630,000 6206 - Interest/Bonds/COP's/Leases 2,355,572 1,878,100 1,878,100 2,214,119 6400 - Professional Services 2,500 2,500 2,500 2,500
TOTAL OPERATING EXPENSES 4,693,072 4,290,600 4,290,600 4,852,019

TRANSFER OUT
8101 - Transfer Out - General Fund 1,425,053 - -
TOTAL TRANSFERS OUT 1,425,053
TOTAL OPERATING EXPENSES 6,118,125 4,290,600 4,290,600 4,852,019

LEGACY ACCOUNTS
DNU-6950 - Interfund Transfers Out 1,941,967
TOTAL LEGACY ACCOUNT 1,941,967
(INC)/DEC TO FUND BALANCE
86 1667

YEARS
1926 - 2026
414

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

LEGISLATIVE
General Fund Budget
FISCAL YEAR 2026-27
1668

City Council (5)
Legislative Organizational Chart
88 City Treasurer
Legal Services
1669

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT Legislative
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

SALARY AND BENEFITS
5008 - Other Salaries & Wages 33,033 31,212 31,212 25,812 5101 - Life Ins Allocation 28 36 36 12
5103 - Optical Ins Allocation 449 138 138 276
5107 - Medicare 479 461 461 185
5109 - Employers' PARS/ARS (297) - -
5115 - Emp Bnft/Insurance Premiums 76 12 12 25
5116 - Health Insurance Premiums 24,917 22,524 72,524 58,752 5117 - Dental Insurance Premiums 2,792 2,590 2,590 5,900 5122 - LTD Ins Premium 829 - -
5124 - STD Ins Premium 57 - -
5125 - Other Employee Benefits (76) - -
TOTAL SALARY AND BENEFITS 62,287 56,973 106,973 90,962

OPERATING EXPENSES
6100 - Advertising/Promotional 15,715 12,000 12,000 12,000 6112 - Office Supplies 64 100 100 100
6113 - Books & Periodicals - 500 500 500
6117 - Uniforms 1,065 - -
6122 - Other Supplies 589 - -
6200 - Misc Bank Charges 52,385 40,000 40,000 35,000
6316 - Special Investigations 117,109 50,000 50,000 25,000 6400 - Professional Services - - 9,152
6401 - Management Consulting Servics 72,000 70,000 -
6402 - Legal Services 664,056 500,000 425,000 540,000
6403 - Litigation 145,469 200,000 200,000 100,000
6501 - Travel 1,192 - - -
6502 - Mileage Reimbursement - 200 200 200
6503 - Meetings & Conferences 8,777 10,900 10,900 12,500 6505 - Dues & Memberships 59,991 60,400 55,280 53,080
6902 - City Events 1,631 - -
6932 - Election Costs - - - 75,000
TOTAL OPERATING EXPENSES 1,140,042 944,100 803,132 853,380

TOTAL OPERATING EXPENSES
1,202,329 1,001,073
910,105 944,342

LEGACY ACCOUNTS
DNU-6299 - Other Purchased Services 70,337 - -
DNU-6399 - Other Supplies - 5,000 5,000
DNU-6999 - Other Expenditure 100 - -
TOTAL LEGACY ACCOUNT 70,437 5,000 5,000
(INC)/DEC TO FUND BALANCE 1,272,766 1,006,073 915,105 944,342 1670
89 FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 00100 - City Council
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET

SALARY AND BENEFITS
5008 - Other Salaries & Wages 20,346 18,600 18,600
5101 - Life Ins Allocation 23 24 24
5103 - Optical Ins Allocation 304 - -
5107 - Medicare 295 276 276
5115 - Emp Bnft/Insurance Premiums 63 - -
5116 - Health Insurance Premiums 24,917 22,524 72,524
5117 - Dental Insurance Premiums 1,980 1,810 1,810
5122 - LTD Ins Premium 829 - -
5124 - STD Ins Premium 57 - -
5125 - Other Employee Benefits (63) - -
TOTAL SALARY AND BENEFITS 48,751 43,234 93,234
FY26-27
Proposed
13,800
58,752
4,300
76,852

OPERATING EXPENSES
6112 - Office Supplies 64 100 100 100
6113 - Books & Periodicals - 500 500 500
6117 - Uniforms 1,065 - -
6122 - Other Supplies 589 - -
6400 - Professional Services - - 9,152
6401 - Management Consulting Servics 72,000 70,000 -
6501 - Travel 1,192 - -
6502 - Mileage Reimbursement - 100 100 100
6503 - Meetings & Conferences 8,734 10,000 10,000 10,000 6505 - Dues & Memberships 57,807 58,000 52,880 52,880
6902 - City Events 1,631 - -
6932 - Election Costs - - - 75,000
TOTAL OPERATING EXPENSES 143,081 138,700 72,732 138,580 TOTAL OPERATING EXPENSES 191,832 181,934 165,966 215,432

LEGACY ACCOUNTS
DNU-6399 - Other Supplies 5,000
TOTAL LEGACY ACCOUNT 5,000
5,000
5,000
(INC)/DEC TO FUND BALANCE 191,832 186,934 170,966 215,432 1671
90 FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 00200 - City Clerk
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

OPERATING EXPENSES
6100 - Advertising/Promotional 15,715 12,000 12,000 12,000 6502 - Mileage Reimbursement 100 100 100
6503 - Meetings & Conferences 44 - - 1,600
6505 - Dues & Memberships 2,089 2,200 2,200
TOTAL OPERATING EXPENSES 17,848 14,300 14,300 13,700
TOTAL OPERATING EXPENSES 17,848 14,300 14,300 13,700

LEGACY ACCOUNTS
DNU-6299 - Other Purchased Services 70,337 - -
DNU-6999 - Other Expenditure 100 - -
TOTAL LEGACY ACCOUNT 70,437
(INC)/DEC TO FUND BALANCE 88,284 14,300 14,300 13,700
1672
91 FY25-26

AMENDED BUDGET
FY26-27
Proposed .111

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 00300 - City Treasurer
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET

SALARY AND BENEFITS
5008 - Other Salaries & Wages 12,687 12,612 12,612 12,012 5101 - Life Ins Allocation 5 12 12 12
5103 - Optical Ins Allocation 145 138 138 276
5107 - Medicare 184 185 185 185
5109 - Employers' PARS/ARS (297) - -
5115 - Emp Bnft/Insurance Premiums 12 12 12 25
5117 - Dental Insurance Premiums 812 780 780 1,600
5125 - Other Employee Benefits (12) - -
TOTAL SALARY AND BENEFITS 13,536 13,739 13,739 14,110

OPERATING EXPENSES
6200 - Misc Bank Charges 52,385 40,000 40,000 35,000
6503 - Meetings & Conferences - 900 900 900
6505 - Dues & Memberships 95 200 200 200
TOTAL OPERATING EXPENSES 52,480 41,100 41,100 36,100
TOTAL OPERATING EXPENSES 66,016 54,839 54,839 a 50,210
(INC)/DEC TO FUND BALANCE 66,016 54,839 54,839 50,210
1673
92 FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 00400 - Legal Services
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

OPERATING EXPENSES
6316 - Special Investigations 117,109 50,000 50,000 25,000 6402 - Legal Services 664,056 500,000 425,000 540,000
6403 - Litigation 145,469 200,000 200,000 100,000
TOTAL OPERATING EXPENSES 926,634 750,000 675,000 665,000 TOTAL OPERATING EXPENSES 926,634 750,000 675,000 665,000 (INC)/DEC TO FUND BALANCE
926,634 750,000 675,000 665,000
93 1674

YEARS
1926 - 2026
414

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

CITY ADMINISTRATOR
General Fund Budget
FISCAL YEAR 2026-27
1675

City Administrator's Office
Organizational Chart
City
Administrator
Executive Assistant to
the City Administrator
95 Communications and
Marketing Manager
Digital Media Analyst
1676

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT City Administrator
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 907,797 521,000 476,091 522,900 5003 - Overtime 12 -
5005 - Alternative H&W Payout 28,496 3,900 3,900 3,725
5010 - Leave Buyback - 10,000 10,000 39,242
5011 - Contra - Salaries - (35,888) (35,888) -
5101 - Life Ins Allocation 763 800 840 1,000
5103 - Optical Ins Allocation 721 900 900 -
5105 - STD Ins Allocation - - 700 1,200
5107 - Medicare 13,899 8,000 7,232 7,100
5109 - Employers' PARS/ARS 9,940 11,100 2,631 -
5110 - Employer Retirement Contribution 41,177 47,400 38,601 45,800 5111 - 457(b)Defined Contribution Plan 92 - -
5115 - Emp Bnft/Insurance Premiums 94 - -
5116 - Health Insurance Premiums 68,705 68,800 68,468 71,800 5117 - Dental Insurance Premiums 2,850 3,900 3,617 3,900 5119 - Optical Insurance Premiums - - - 900
5122 - LTD Ins Premium 1,925 2,100 1,798 1,900
5124 - STD Ins Premium 1,116 1,300 1,300 -
5125 - Other Employee Benefits (94) 200 857 1,800
TOTAL SALARY AND BENEFITS 1,077,493 643,512 581,047 701,267

OPERATING EXPENSES
6100 - Advertising/Promotional 3,200 - - 5,000
6112 - Office Supplies 1,369 2,700 2,700 1,600
6114 - Postage 32 500 500
6122 - Other Supplies 1,772 -
6312 - Printing & Binding 125 6,000 6,000
6315 - Community Programs 25,913 25,000 25,000 10,000
6400 - Professional Services 6,000 -
6401 - Management Consulting Servics - - 70,000 78,000
6501 - Travel 4,671 - -
6502 - Mileage Reimbursement 356 - -
6503 - Meetings & Conferences 4,035 10,500 10,500 10,500 6505 - Dues & Memberships 1,560 2,275 2,275 2,300
6902 - City Events 25,786 - -
6905 - Credit Card Disputes 19 - -
6913 - Resident Vehicle Rebate Prog 31,500 - -
6999 - Emergency/One Time Expenses 25,000 - -
TOTAL OPERATING EXPENSES 131,340 40,975 116,975 113,400 TOTAL OPERATING EXPENSES 1,208,833 684,487 698,022 814,667 (INC)/DEC TO FUND BALANCE 1,208,833 684,487 698,022 814,667 1677
96 FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 10100 - City Administrator
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 656,747 324,400 264,080 312,800 5003 - Overtime 12 - -
5005 - Alternative H&W Payout 25,445 2,400 2,400 2,225
5010 - Leave Buyback 5,200 5,200 26,849
5101 - Life Ins Allocation 358 400 474 600
5103 - Optical Ins Allocation 389 600 600
5105 - STD Ins Allocation - - 400 700
5107 - Medicare 10,232 5,100 3,997 4,000
5109 - Employers' PARS/ARS 9,940 11,100 2,631 -
5110 - Employer Retirement Contribution 22,137 31,700 21,781 29,000 5111 - 457(b)Defined Contribution Plan 92 - -
5115 - Emp Bnft/Insurance Premiums 33 - -
5116 - Health Insurance Premiums 37,195 42,800 39,479 43,300 5117 - Dental Insurance Premiums 1,664 3,000 2,673 3,000 5119 - Optical Insurance Premiums - - - 600
5122 - LTD Ins Premium 906 1,300 1,010 1,100
5124 - STD Ins Premium 492 800 800
5125 - Other Employee Benefits (33) 100 (18)
TOTAL SALARY AND BENEFITS 765,608 428,900 345,506 424,174

OPERATING EXPENSES
6112 - Office Supplies 1,029 1,000 1,000 1,000
6122 - Other Supplies 315 -
6312 - Printing & Binding 11 -
6503 - Meetings & Conferences 1,030 7,500 7,500 7,500
6505 - Dues & Memberships 1,110 2,000 2,000 2,000
6902 - City Events 20 - -
TOTAL OPERATING EXPENSES 3,516 10,500 10,500 10,500
TOTAL OPERATING EXPENSES 769,123 439,400 356,006 434,674 (INC)/DEC TO FUND BALANCE 769,123 439,400 356,006 434,674 1678
97 FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 10111 - Economic Development
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET

SALARY AND BENEFITS
5011 - Contra - Salaries - (35,888) (35,888)
TOTAL SALARY AND BENEFITS (35,888) (35,888)

OPERATING EXPENSES
6112 - Office Supplies - 1,100 1,100
6114 - Postage 32 500 500
6501 - Travel 3,091 - -
6502 - Mileage Reimbursement 356 - -
6503 - Meetings & Conferences 299 - -
6505 - Dues & Memberships 175 - -
6905 - Credit Card Disputes 19 - -
TOTAL OPERATING EXPENSES 3,972 1,600 1,600
TOTAL OPERATING EXPENSES 3,972 (34,288) (34,288)
(INC)/DEC TO FUND BALANCE 3,972 (34,288) (34,288)
98 FY26-27
Proposed
1679

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4607 - Special Events

TOTAL REVENUE
FUND 101 - General Fund
DEPARTMENT 10200 - Marketing & Communication
Mr FY24-25 lei
Actuals
(2,100)
(2,100)
TOTAL OPERATING REVENUE (2,100)
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET
-
.

Proposed

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 251,050 196,600 212,011 210,100 5005 - Alternative H&W Payout 3,052 1,500 1,500 1,500
5010 - Leave Buyback - 4,800 4,800 12,393
5101 - Life Ins Allocation 405 400 366 400
5103 - Optical Ins Allocation 332 300 300
5105 - STD Ins Allocation - - 300 500
5107 - Medicare 3,667 2,900 3,235 3,100
5110 - Employer Retirement Contribution 19,039 15,700 16,820 16,800 5115 - Emp Bnft/Insurance Premiums 61 - - -
5116 - Health Insurance Premiums 31,509 26,000 28,989 28,500 5117 - Dental Insurance Premiums 1,186 900 944 900
5119 - Optical Insurance Premiums - - - 300
5122 - LTD Ins Premium 1,019 800 789 800
5124 - STD Ins Premium 624 500 500
5125 - Other Employee Benefits (61) 100 876 1,800
TOTAL SALARY AND BENEFITS 311,885 250,500 271,429 277,093

OPERATING EXPENSES
6100 - Advertising/Promotional 3,200 - - 5,000
6112 - Office Supplies 340 600 600 600
6122 - Other Supplies 1,456 - -
6312 - Printing & Binding 113 - 6,000 6,000
6315 - Community Programs 25,913 25,000 25,000 10,000
6400 - Professional Services 6,000 - -
6401 - Management Consulting Servics - 70,000 78,000
6501 - Travel 1,580 -
6503 - Meetings & Conferences 2,707 3,000 3,000 3,000
6505 - Dues & Memberships 275 275 275 300
6902 - City Events 25,767 -
6913 - Resident Vehicle Rebate Prog 31,500 -
6999 - Emergency/One Time Expenses 25,000 - -
TOTAL OPERATING EXPENSES 123,852 28,875 104,875 102,900 TOTAL OPERATING EXPENSES 435,737 279,375 376,304 379,993 (INC)/DEC TO FUND BALANCE 433,637 279,375 376,304 379,993 1680
99 YEARS
1926 - 2026
414

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

ADMINISTRATIVE SERVICES
General Fund Budget
FISCAL YEAR 2026-27
100

Administrative Services
Organizational Chart
Administrative
Assistant
Public Safety
Communications
Public Safety
Communications
Manager
Public Safety
Communications
Supervisor (3)
Public Safety
Dispatcher (13)
Disaster
Preparedness
Deputy City
Administrator
Information
Technology
Deputy Director of
Administrative
Services
Records
Risk Management
IT Specialist
IT Technician (2)
101
Administrative
Specialist
1682

W FY24-25 lei
Actuals
FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT Administrative Services
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

REVENUE
4510 - Federal Grants (277,378) -
4607 - Special Events (2,100) -
4804 - Reimbursements/Other Revenue (4,770) (15,000) (15,000) (15,450) TOTAL REVENUE (284,248) (15,000) (15,000) (15,450)
TOTAL OPERATING REVENUE (284,248) (15,000) (15,000) (15,450)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 2,429,898 2,671,800 2,506,001 2,547,800 5001 - Salaries/Part-Time 84,121 125,000 125,000 125,000 5003 - Overtime 422,682 300,000 300,000 300,000
5004 - Leave Accrual Payout 7,328 - - -
5005 - Alternative H&W Payout 24,025 15,200 14,989 12,000 5008 - Other Salaries & Wages 151 - 311 -
5010 - Leave Buyback - 21,800 21,800 39,341
5011 - Contra - Salaries - - - (35,888)
5101 - Life Ins Allocation 3,663 4,300 3,800 3,800
5103 - Optical Ins Allocation 3,569 4,300 4,229
5105 - STD Ins Allocation - - 2,600 5,600
5107 - Medicare 43,157 39,000 40,556 37,400
5109 - Employers' PARS/ARS 11,347 10,200 12,732 10,600
5110 - Employer Retirement Contribution 189,918 243,900 195,984 213,300 5111 - 457(b)Defined Contribution Plan 10,429 - -
5113 - Employee Insurance Claims 616 -
5115 - Emp Bnft/Insurance Premiums 543 -
5116 - Health Insurance Premiums 297,226 338,000 261,593 283,500 5117 - Dental Insurance Premiums 16,083 21,000 17,331 18,300 5118 - Life Insurance Premiums (71) - - -
5119 - Optical Insurance Premiums - - - 4,100
5122 - LTD Ins Premium 9,253 10,200 8,795 9,100
5124 - STD Ins Premium 5,665 6,300 6,091
5125 - Other Employee Benefits 2,381 800 3,359 3,600
TOTAL SALARY AND BENEFITS 3,561,985 3,811,800 3,525,170 3,577,553

OPERATING EXPENSES
6000 - Repair Maint/Equipment 22,527 -
6102 - Recruitement Exp 401 3,000 3,000 3,000
6112 - Office Supplies 3,557 4,250 6,250 4,250
6114 - Postage 39 150 150 150
6117 - Uniforms 6,340 10,000 3,000 3,000
6119 - Emergency Medical Supplies 1,900 500 -
6120 - Computer Peripheral/Accessory 6,075 8,000 8,000 8,000 6122 - Other Supplies 2,419 - -
6300 - Dept. Contract Services 1,097,371 740,000 830,326 270,326 6312 - Printing & Binding 71 1,100 1,200 1,100
6314 - Video Monitoring 120,015 120,000 120,000 120,000 6315 - Community Programs 901 5,000 5,000 5,000
6400 - Professional Services 181,911 150,000 106,674 177,800 6501 - Travel 4,524 6,000 5,000 5,000
6502 - Mileage Reimbursement 227 - - 200
6503 - Meetings & Conferences 4,205 8,000 6,000 6,000
1683
102

FY25-26

AMENDED B
Aliti

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT Administrative Services
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed
6504 - Staff Training 14,785 20,500 20,000 20,400
6505 - Dues & Memberships 1,240 2,250 3,250 3,620
6602 - Software Maintenance 447,923 650,000 650,000
6902 - City Events 781 1,000 900 1,000
6903 - Common Area Supplies 550 - -
TOTAL OPERATING EXPENSES 1,917,761 1,729,750 1,768,750 628,846 TOTAL OPERATING EXPENSES 5,479,746 5,541,550 5,293,920 4,206,398

CAPITAL AND EQUIPMENT
9300 - Machinery & Equipment 249,589 - (248,422)
9304 - Computer Hardware 269 - -
TOTAL CAPITAL AND EQUIPMENT 249,858 (248,422)

LEGACY ACCOUNTS
DNU-6299 - Other Purchased Services
DNU-6301 - Special Department Expenses

TOTAL LEGACY ACCOUNT
(INC)/DEC TO FUND BALANCE
3,926 2,200 2,200
5,000 5,000
3,926 7,200 7,200
5,449,281 5,533,750 5,037,698 4,190,948
103
1684

FY25-26

AMENDED BUDGET
FY26-27
Proposed .111

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 20000 - Administrative Services Admin
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 510,755 637,600 570,389 496,500 5001 - Salaries/Part-Time 74 - -
5003 - Overtime 240
5004 - Leave Accrual Payout 7,328 - -
5005 - Alternative H&W Payout 11,936 3,800 3,800 3,250
5010 - Leave Buyback - 13,200 13,200 32,081
5011 - Contra - Salaries - - - (35,888)
5101 - Life Ins Allocation 614 900 712 600
5103 - Optical Ins Allocation 272 600 600
5105 - STD Ins Allocation - - 600 1,200
5107 - Medicare 7,817 9,300 8,576 7,000
5109 - Employers' PARS/ARS 10,179 10,200 12,732 10,600
5110 - Employer Retirement Contribution 39,993 65,700 47,722 47,200 5111 - 457(b)Defined Contribution Plan 10,429 - -
5113 - Employee Insurance Claims 616 - -
5115 - Emp Bnft/Insurance Premiums 68 - -
5116 - Health Insurance Premiums 39,347 62,400 42,619 40,100 5117 - Dental Insurance Premiums 1,057 2,800 1,341 1,300 5119 - Optical Insurance Premiums - - - 300
5122 - LTD Ins Premium 1,925 2,400 1,964 1,900
5124 - STD Ins Premium 1,179 1,500 1,500
5125 - Other Employee Benefits (68) 100 464 900
TOTAL SALARY AND BENEFITS 643,760 810,500 706,218 607,043

OPERATING EXPENSES
6112 - Office Supplies 983 500 2,500 1,000
6501 - Travel - 1,000 - -
6502 - Mileage Reimbursement - - 200
6503 - Meetings & Conferences - 3,000 1,000 1,000
6504 - Staff Training - - - 400
6505 - Dues & Memberships 1,000 450
TOTAL OPERATING EXPENSES 983 4,500 4,500 3,050
TOTAL OPERATING EXPENSES 644,743 815,000 710,718 610,093 (INC)/DEC TO FUND BALANCE 644,743 815,000 710,718 610,093 1685
104

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 20200 - Records
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 116,913 143,700 129,348 166,400 5003 - Overtime 17
5005 - Alternative H&W Payout 661 300 300 1,500
5101 - Life Ins Allocation 191 400 305 300
5103 - Optical Ins Allocation 155 400 400
5105 - STD Ins Allocation - - 200 400
5107 - Medicare 1,703 2,100 2,466 2,500
5110 - Employer Retirement Contribution 8,665 15,200 13,354 13,300 5115 - Emp Bnft/Insurance Premiums 39 - -
5116 - Health Insurance Premiums 14,672 31,200 8,861 8,700 5117 - Dental Insurance Premiums 525 1,800 1,442 1,800
5119 - Optical Insurance Premiums - - - 400
5122 - LTD Ins Premium 410 700 627 700
5124 - STD Ins Premium 251 400 400
5125 - Other Employee Benefits (39) 100 481 900
TOTAL SALARY AND BENEFITS 144,165 196,300 158,185 196,900

OPERATING EXPENSES
6112 - Office Supplies 832 1,000 1,500 1,000
6120 - Computer Peripheral/Accessory 496 - -
6312 - Printing & Binding - 1,000 1,000 1,000
6400 - Professional Services 72,663 47,000 2,800
6504 - Staff Training 250 500 - -
6505 - Dues & Memberships - - 1,170
TOTAL OPERATING EXPENSES 74,241 2,500 49,500 5,970
TOTAL OPERATING EXPENSES 218,406 198,800 207,685 202,870

LEGACY ACCOUNTS
DNU-6299 - Other Purchased Services

TOTAL LEGACY ACCOUNT
3,926 2,200 2,200
3,926 2,200 2,200
(INC)/DEC TO FUND BALANCE 222,333 201,000 209,885 202,870 105

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 20300 - Disaster Preparedness
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 123,693 118,100 62,316 5005 - Alternative H&W Payout 411 300 89
5101 - Life Ins Allocation 200 200 61
5103 - Optical Ins Allocation 96 100 29
5107 - Medicare 1,800 1,800 906
5110 - Employer Retirement Contribution 9,305 9,400 2,613 5115 - Emp Bnft/Insurance Premiums 24 - -
5116 - Health Insurance Premiums 8,896 8,700 3,378
5117 - Dental Insurance Premiums 377 600 165
5122 - LTD Ins Premium 498 500 149
5124 - STD Ins Premium 305 300 91
5125 - Other Employee Benefits (24) 100 (7)
TOTAL SALARY AND BENEFITS 145,582 140,100 69,788
FY26-27
Proposed

OPERATING EXPENSES
6112 - Office Supplies - 500 -
6119 - Emergency Medical Supplies 1,900 500 -
6120 - Computer Peripheral/Accessory 494 - -
6122 - Other Supplies 1,319 - -
6315 - Community Programs 75 - -
6400 - Professional Services - - 75,000
6503 - Meetings & Conferences - 1,000 1,000 1,000
6504 - Staff Training 149 - -
TOTAL OPERATING EXPENSES 3,937 2,000 1,000 76,000
TOTAL OPERATING EXPENSES 149,518 142,100 70,788 76,000

LEGACY ACCOUNTS
DNU-6301 - Special Department Expenses 5,000 5,000
TOTAL LEGACY ACCOUNT 5,000 5,000
(INC)/DEC TO FUND BALANCE
149,518 147,100
106
75,788 76,000
1687

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 20400 - Public Safety Communications
pr FY24-25
Actuals
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET
FY26-27
Proposed

REVENUE
4804 - Reimbursements/Other Revenue (4,770) (15,000) (15,000) (15,450) TOTAL REVENUE (4,770) (15,000) (15,000) (15,450)
TOTAL OPERATING REVENUE (4,770) (15,000) (15,000) (15,450)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 1,385,392 1,474,800 1,432,509 1,594,500 5001 - Salaries/Part-Time 84,046 125,000 125,000 125,000 5003 - Overtime 422,424 300,000 300,000 300,000
5005 - Alternative H&W Payout 7,500 8,000 8,000 6,000
5008 - Other Salaries & Wages 151 - 311
5010 - Leave Buyback 3,000 3,000
5101 - Life Ins Allocation 2,167 2,300 2,156 2,300
5103 - Optical Ins Allocation 2,521 2,600 2,600 -
5105 - STD Ins Allocation - 1,400 3,200
5107 - Medicare 27,548 21,400 23,967 23,200
5109 - Employers' PARS/ARS 1,168
5110 - Employer Retirement Contribution 109,502 129,900 107,721 127,000 5115 - Emp Bnft/Insurance Premiums 341 - - -
5116 - Health Insurance Premiums 197,362 195,800 160,907 189,600 5117 - Dental Insurance Premiums 11,893 13,300 11,704 12,500 5118 - Life Insurance Premiums (71) - - -
5119 - Optical Insurance Premiums - - - 2,700
5122 - LTD Ins Premium 5,180 5,300 4,733 5,200
5124 - STD Ins Premium 3,171 3,300 3,300 -
5125 - Other Employee Benefits 2,584 400 1,959 900
TOTAL SALARY AND BENEFITS 2,262,878 2,285,100 2,189,267 2,392,100

OPERATING EXPENSES
6000 - Repair Maint/Equipment 22,527 - -
6102 - Recruitement Exp 401 3,000 3,000 3,000
6112 - Office Supplies 1,280 1,500 1,500 1,500
6114 - Postage 39 150 150 150
6117 - Uniforms 5,990 10,000 3,000 3,000
6122 - Other Supplies 10 - - -
6312 - Printing & Binding 71 100 200 100
6315 - Community Programs 827 5,000 5,000 5,000
6501 - Travel 4,174 5,000 5,000 5,000
6502 - Mileage Reimbursement 100 - -
6503 - Meetings & Conferences 1,613 - -
6504 - Staff Training 14,386 20,000 20,000 20,000
6505 - Dues & Memberships 1,110 1,500 1,500 1,500
6602 - Software Maintenance 5,960 - - -
6902 - City Events 781 1,000 900 1,000
6903 - Common Area Supplies 550
TOTAL OPERATING EXPENSES 59,818 47,250 40,250 40,250
TOTAL OPERATING EXPENSES 2,322,696 2,332,350 2,229,517 2,432,350

CAPITAL AND EQUIPMENT
9300 - Machinery & Equipment 1,167
TOTAL CAPITAL AND EQUIPMENT 1,167
(INC)/DEC TO FUND BALANCE
2,319,093 2,317,350 2,214,517 2,416,900
107

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 20500 - Emergency Medical Services
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

OPERATING EXPENSES
6122 - Other Supplies 1,090 -
6300 - Dept. Contract Services 1,097,371 740,000 740,000 180,000 TOTAL OPERATING EXPENSES 1,098,461 740,000 740,000 180,000 TOTAL OPERATING EXPENSES 1,098,461 740,000 740,000 180,000 (INC)/DEC TO FUND BALANCE
1,098,461 740,000
108
740,000 180,000
1689

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4510 - Federal Grants

TOTAL REVENUE

TOTAL OPERATING REVENUE
FUND 101 - General Fund
DEPARTMENT 20600 - Information Technology
Mr FY24-25 111111
Actuals
(277,378)
(277,378)
FY25-26

ADOPTED BUDGET
(277,378) -
FY26-27
Proposed

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 293,145 297,600 311,438 290,400 5005 - Alternative H&W Payout 3,518 2,800 2,800 1,250
5010 - Leave Buyback - 5,600 5,600 7,260
5101 - Life Ins Allocation 491 500 565 600
5103 - Optical Ins Allocation 524 600 600
5105 - STD Ins Allocation - - 400 800
5107 - Medicare 4,289 4,400 4,641 4,700
5110 - Employer Retirement Contribution 22,453 23,700 24,574 25,800 5115 - Emp Bnft/Insurance Premiums 72 - - -
5116 - Health Insurance Premiums 36,948 39,900 45,829 45,100 5117 - Dental Insurance Premiums 2,231 2,500 2,679 2,700 5119 - Optical Insurance Premiums - - - 700
5122 - LTD Ins Premium 1,240 1,300 1,322 1,300
5124 - STD Ins Premium 759 800 800
5125 - Other Employee Benefits (72) 100 463 900
TOTAL SALARY AND BENEFITS 365,600 379,800 401,711 381,510

OPERATING EXPENSES
6112 - Office Supplies 461 750 750 750
6117 - Uniforms 351 -
6120 - Computer Peripheral/Accessory 5,085 8,000 8,000 8,000 6300 - Dept. Contract Services - - 90,326 90,326
6314 - Video Monitoring 120,015 120,000 120,000 120,000 6400 - Professional Services 109,248 150,000 59,674 100,000 6501 - Travel 350 -
6502 - Mileage Reimbursement 127 -
6503 - Meetings & Conferences 2,593 4,000 4,000 4,000
6505 - Dues & Memberships 130 750 750 500
6600 - Software & Subscriptions 145,864 - 650,000
6602 - Software Maintenance 441,963 650,000 650,000
TOTAL OPERATING EXPENSES 826,185 933,500 933,500 973,576 TOTAL OPERATING EXPENSES 1,191,785 1,313,300 1,335,211

CAPITAL AND EQUIPMENT
9304 - Computer Hardware 269
TOTAL CAPITAL AND EQUIPMENT 248,691 - (248,422)
1,355,086
(INC)/DEC TO FUND BALANCE 1,163,097 1,313,300 1,086,789 1,355,086 1690
109

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 20601 - IT City Administrator
W FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

OPERATING EXPENSES
6600 - Software & Subscriptions - - - 7,000
TOTAL OPERATING EXPENSES - - - 7,000
TOTAL OPERATING EXPENSES - - - 7,000
(INC)/DEC TO FUND BALANCE 7,000
1691
110

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 20602 - IT Admin Services
W FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

OPERATING EXPENSES
6600 - Software & Subscriptions - - - 49,000
TOTAL OPERATING EXPENSES - - - 49,000
TOTAL OPERATING EXPENSES - - - 49,000
(INC)/DEC TO FUND BALANCE 49,000
1692
111

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 20603 - IT Community Services
W FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

OPERATING EXPENSES
6600 - Software & Subscriptions - - - 5,000
TOTAL OPERATING EXPENSES - - - 5,000
TOTAL OPERATING EXPENSES - - - 5,000
(INC)/DEC TO FUND BALANCE 5,000
1693
112

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 20604 - IT Development Services
W FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

OPERATING EXPENSES
6600 - Software & Subscriptions - - - 28,000
TOTAL OPERATING EXPENSES - - - 28,000
TOTAL OPERATING EXPENSES - - - 28,000
(INC)/DEC TO FUND BALANCE 28,000
1694
113

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT

OPERATING EXPENSES
6600 - Software & Subscriptions

TOTAL OPERATING EXPENSES
FUND 101 - General Fund
DEPARTMENT 20605 - IT Finance
W FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed
70,400
- 70,400
TOTAL OPERATING EXPENSES - - - 70,400
(INC)/DEC TO FUND BALANCE 70,400
1695
114

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 20606 - IT Fire and Life Safety
W FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

OPERATING EXPENSES
6600 - Software & Subscriptions - - - 95,000
TOTAL OPERATING EXPENSES - - - 95,000
TOTAL OPERATING EXPENSES - - - 95,000
(INC)/DEC TO FUND BALANCE 95,000
1696
115

FY25-26

AMENDED BUDGET
FY26-27
Proposed .111

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 20607 - IT Police
W FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET

OPERATING EXPENSES
6600 - Software & Subscriptions - - - 500,190
TOTAL OPERATING EXPENSES - - - 500,190
TOTAL OPERATING EXPENSES - - - 500,190
(INC)/DEC TO FUND BALANCE 500,190
1697
116